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DuPONT v. COMMISSIONER

No. 791.

289 U.S. 685 (1933)

53 S.Ct. 766

77 L.Ed. 1447

DuPONT v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided May 29, 1933.

Attorney(s) appearing for the Case

Mr. J.S.Y. Ivins, with whom Messrs. Kingman Brewster, Percy W. Phillips, and Richard B. Barker were on the brief, for petitioner.

Mr. Erwin N. Griswold, with whom Solicitor General Thacher, Miss Helen R. Carloss, and Mr. Sewall Key were on the brief, for respondent.

MR. JUSTICE CARDOZO delivered the opinion of the Court.

This case, like Burnet v. Wells, decided today, ante, p. 670, requires us to determine whether § 219 (h) of the Revenue Acts of 1924 and 1926 is consistent with the Fifth Amendment in its application to trusts for the payment of premiums on policies of insurance.

On September 18, 1923, the petitioner, Du Pont, created nine trusts for the benefit of his wife and children, transferring...

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