Helvering v. Leonard

Supreme Court of the United States · Decided 1940-04-22

Cited by 113 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. This case involves the question of the taxability to the grantor under the Revenue Act of 1928 ( 45 Stat. 791 ) of income from a so-called alimony trust which is payable to his divorced wife. We granted certiorari because of the probable conflict of the decision below w…

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