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COMMISSIONER v. DISSTON

No. 589.

325 U.S. 442 (1945)

COMMISSIONER OF INTERNAL REVENUE v. DISSTON.

Supreme Court of United States.

Decided June 4, 1945.

Attorney(s) appearing for the Case

Mr. J. Louis Monarch, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., Messrs. Sewall Key and Robert Koerner were on the brief, for petitioner.

Mr. Harold Evans for respondent.

MR. JUSTICE RUTLEDGE delivered the opinion of the Court.

This case, like Fondren v. Commissioner, 324 U.S. 18, presents questions whether certain gifts to minors are gifts of "future interests in property," within the meaning of the Revenue Act of 1932, c. 209, 47 Stat. 169.

In 1936 the respondent, William D. Disston, created a trust for the benefit of each of his five...

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