Legal Opinion

Whitcomb v. Helvering

Supreme Court of the United States

Decided January 8, 1934No. 145PublishedCited by 1 opinion

1Opinion of the CourtJustice Roberts

This case was brought here by writ of certiorari, The petitioner is a beneficiary of the trust created by the will of A. C. Whitcomb, and her status 2 differs from that of the- petitioner in No. 129 {ante, p. 35) only in the respect that she has a vested remainder, subject, in certain events, to be divested in favor of Harvard College. The Court of Appeals did not make’that circumstance the basis-of any distinction between her case and that of Freuler (No. 129). The petitioner therefore makes the same contentions which are there considered; but claims also, if her interest in the trust corpus…

2Cases cited1 opinion

  1. Whitcomb v. CommissionerUnited States Board of Tax Appeals · 1931

3Cited by1 opinion

  1. Thompson, Trustee v. StateSupreme Court of Oklahoma · 1945

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