Legal Opinion
Maximov v. United States
Supreme Court of the United States
Decided April 29, 1963No. 240PublishedCited by 124 opinions
1Opinion of the CourtJustice Goldberg
delivered the opinion of the Court..
The question in this case is whether an American trust whose beneficiaries are British' subjects and residents and which retains capital gains income, realized- in this country is exempt from federal income tax on such gains by ■virtue of a provision of the Income Tax Convention between the United States of America and the United Kingdom, April 16, 1945, 60 Stat. 1377, 1384, which exempts capital gains óf a “resident of the United Kingdom.” Certiorari was granted, 371 U. S. 810, to resolve a conflict between the decision of the Court of Appeals for the…
2Cases cited1 opinion
- American Trust Company, a Corporation v. James G. Smyth, Collector of Internal Revenue and United States of AmericaCourt of Appeals for the Ninth Circuit · 1957
3Cited by124 opinions
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- Sumitomo Shoji America, Inc. v. AvaglianoSupreme Court of the United States · 1982
- Eastern Airlines, Inc. v. FloydSupreme Court of the United States · 1991
- United States v. StuartSupreme Court of the United States · 1989
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