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MAXIMOV v. UNITED STATES

No. 240.

373 U.S. 49 (1963)

MAXIMOV, TRUSTEE, v. UNITED STATES.

Supreme Court of United States.

Decided April 29, 1963.

Attorney(s) appearing for the Case

David A. Lindsay argued the cause for petitioner. With him on the briefs were D. Nelson Adams, John A. Reed and John A. Corry.

Louis F. Claiborne argued the cause for the United States. With him on the brief were Solicitor General Cox, Assistant Attorney General Oberdorfer, Meyer Rothwacks and Harold C. Wilkenfeld.

MR. JUSTICE GOLDBERG delivered the opinion of the Court.

The question in this case is whether an American trust whose beneficiaries are British subjects and residents and which retains capital gains income realized in this country is exempt from federal income tax on such gains by virtue of a provision of the Income Tax Convention between the United States of America and the United Kingdom, April 16, 1945, 60 Stat. 1377, 1384, which exempts capital gains of a "resident...

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