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COMMISSIONER v. WEMYSS

No. 629.

324 U.S. 303 (1945)

COMMISSIONER OF INTERNAL REVENUE v. WEMYSS.

Supreme Court of United States.

Decided March 5, 1945.

Attorney(s) appearing for the Case

Miss Helen R. Carloss, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., Messrs. Sewall Key and I. Henry Kutz were on the brief, for petitioner.

Mr. Cecil Sims for respondent.

MR. JUSTICE FRANKFURTER delivered the opinion of the Court.

In 1939 taxpayer proposed marriage to Mrs. More, a widow with one child. Her deceased husband had set up two trusts, one half the income of which was for the benefit of Mrs. More and the other half for that of the child with provision that, in the event of Mrs. More's remarriage, her part of the income ceased and went to the child. The corpus of the two trusts consisted...

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