Maguire v. Commissioner

Supreme Court of the United States · Decided 1941-04-28

Cited by 110 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. The taxpayer’s 1 share of a testamentary trust, established pursuant to the. will of her father, was delivered to her in kind in 1923. The property was personalty, part of which had been owned by the decedent and part purchased by the trustees. The…

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