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HELVERING v. ST. LOUIS TRUST CO.

No. 25.

296 U.S. 39 (1935)

56 S.Ct. 74

80 L.Ed. 29

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. ST. LOUIS UNION TRUST CO. ET AL.

Supreme Court of United States.

Decided November 11, 1935.

Attorney(s) appearing for the Case

Mr. David E. Hudson, with whom Solicitor General Reed, Assistant Attorney General Wideman, and Messrs. Sewall Key and Maurice J. Mahoney were on the brief, for petitioner.

Mr. Daniel N. Kirby for respondents.

By leave of Court, Mr. Garret W. McEnerney filed a brief as amicus curiae, supporting the contentions of respondents.

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

The decedent, several years prior to his death, transferred to a trustee certain securities in trust, to be held, managed and disposed of as an active trust, the net income thereof to be paid to the decedent's daughter during her life, with remainder over to the persons named. The trustee was given discretionary power to terminate the trust whenever the trustee might deem it wise to do so, whereupon the estate...

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