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HELVERING v. REYNOLDS

No. 684.

313 U.S. 428 (1941)

61 S.Ct. 971

85 L.Ed. 1438

HELVERING, COMMISSIONER OF INTERNAL REVENUE, v. REYNOLDS.

Supreme Court of United States.

Decided May 26, 1941.

Attorney(s) appearing for the Case

Mr. Thomas I. Emerson, with whom Solicitor General Biddle, Assistant Attorney General Clark, and Messrs. Sewall Key and Newton K. Fox were on the brief, for petitioner.

Mr. J. Gilmer Korner, Jr. (with whom Mr. H.G. Hudson was on the brief) and Mr. Erwin N. Griswold for respondent.

Messrs. Orville Smith and Erwin N. Griswold filed a brief, as amici curiae, urging affirmance.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

Respondent's father died in 1918, leaving him a remainder interest in a testamentary trust, an interest which the court below found to be contingent under North Carolina law. He received his share of the trust, including securities, from the trustee on April 4, 1934. Some of the securities so distributed had been received by the trustee from the decedent's estate and others had been purchased by the trustee between...

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