Helvering v. Clifford

Supreme Court of the United States · Decided 1940-02-26

Cited by 1,471 later decision(s) in our corpus · see the citation network in Lexace

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From the opinion

Mr. Justice Douglas delivered the opinion of the Court. In 1934 respondent declared himself trustee of certain securities which he owned. All net income from the trust was to be held for the “exclusive benefit” of respondent’s wife. The trust was for a term of five years, except that it would terminate earlier on the death of either respondent or his wife. On termination of the trust the entire corpus was to go…

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