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BECKER v. ST. LOUIS TRUST CO.

No. 262.

296 U.S. 48 (1935)

56 S.Ct. 78

80 L.Ed. 35

BECKER, COLLECTOR OF INTERNAL REVENUE, v. ST. LOUIS UNION TRUST CO. ET AL., EXECUTORS.

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. Crawford Johnson, with whom Mr. Thomas S. McPheeters was on the brief, for respondents.

MR. JUSTICE SUTHERLAND delivered the opinion of the Court.

The decedent in 1921 executed separate declarations of trust in favor of each of his four children, conveying to himself as trustee certain securities. He died in 1928, at which time the entire trust estate conveyed by the four trusts amounted to nearly a million dollars, which amount was included by the Commissioner of Internal Revenue as a part of the gross estate of the decedent and an additional estate...

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