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WHITE v. POOR

No. 36.

296 U.S. 98 (1935)

56 S.Ct. 66

80 L.Ed. 80

WHITE, FORMER COLLECTOR OF INTERNAL REVENUE, v. POOR 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 Mr. Sewall Key were on the brief, for petitioner.

Mr. Harry LeBaron Sampson, with whom Messrs. Alexander Wheeler and Edwin A. Howes were on the brief, for respondents.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

This case presents questions similar to those in Helvering v. Helmholz, ante, p. 93.

In 1919 Adelaide J. Sargent conveyed property to three trustees, who were herself, Arthur H. Sargent (her son), and a third person not connected with the family. Contemporaneously the trustees executed a declaration of trust by the terms of which they were to pay one-half the net income to Mrs. Sargent during...

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