No. 126.

324 U.S. 308 (1945)


Supreme Court of United States.

Decided March 5, 1945.

Attorney(s) appearing for the Case

Messrs. Sam R. Marks and Harry T. Gray, with whom Mr. Francis M. Holt was on the brief, for petitioner.

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 respondent.

MR. JUSTICE FRANKFURTER delivered the opinion of the Court.

This is a companion case to Commissioner v. Wemyss, ante, p. 303.

On March 7, 1939, taxpayer, the petitioner, made an antenuptial agreement with Kinta Desmare. Taxpayer, a resident of Florida, had been twice married and had three children and two grandchildren. He was a man of large resources, with cash and securities worth more than $5,000...

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