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HELVERING v. FULLER

No. 427.

310 U.S. 69 (1940)

60 S.Ct. 784

84 L.Ed. 1082

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. FULLER.

Supreme Court of United States.

Decided April 22, 1940.

Attorney(s) appearing for the Case

Mr. Arnold Raum, with whom Solicitor General Biddle, Assistant Attorney General Clark, and Mr. Sewall Key were on the brief, for petitioner.

Mr. Francis W. Cole, with whom Messrs. John C. Parsons and Lucius F. Robinson were on the brief, for respondent.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

This case raises the question of the circumstances under which income paid to the taxpayer's divorced wife under a trust, the provisions of which have been approved in the divorce decree, is taxable to him. We granted certiorari because of the asserted misapplication by the Circuit Court of Appeals of the rule of Douglas v. Willcuts, 296 U.S. 1, to these facts:

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