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CARY v. COMMISSIONER

No. 734.

313 U.S. 441 (1941)

61 S.Ct. 978

85 L.Ed. 1446

CARY v. COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided May 26, 1941.

Attorney(s) appearing for the Case

Mr. Roswell L. Gilpatric, with whom Mr. Joseph C. White was on the brief, for petitioners.

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 respondent.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

Henry M. Flagler died on May 20, 1913. Petitioners are legatees under a testamentary trust created under his will. The trust continued for a period of ten years from his death and terminated on May 20, 1923. As of that time, the trustees delivered to petitioners1 certain securities which were sold by them in 1934 and 1936. The question presented is whether the basis for computing...

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