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UNITED STATES v. BENEDICT

No. 45.

338 U.S. 692 (1950)

UNITED STATES v. BENEDICT ET AL., TRUSTEES, ET AL.

Supreme Court of United States.

Decided February 13, 1950.

Attorney(s) appearing for the Case

Arnold Raum argued the cause for the United States. Solicitor General Perlman, Assistant Attorney General Caudle, Ellis N. Slack, Lee A. Jackson and Helen Goodner filed a brief for the United States.

Theodore Pearson argued the cause for respondents. With him on the brief was John W. Drye, Jr.

MR. JUSTICE BURTON delivered the opinion of the Court.

The question presented is whether trustees, who, in 1944, permanently set aside a charitable contribution from gains realized upon the disposition of capital assets held for more than six months, were entitled, in computing the federal income tax of the trust, to deduct the full amount of the contribution,1 although only half of those gains...

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