Helvering v. Fuller

310 U.S. 69 (1940)

HELVERING, COMMISSIONER OF INTERNAL REVENUE,

v.

FULLER.

No. 427.

Supreme Court of United States.

Argued March 26, 1940.

Decided April 22, 1940.

CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT.

Mr. Arnold Raum, with whom Solicitor General Biddle, Assistant Attorney General Clark, and Mr. Sewall Key were on the brief, for petitioner.

Mr. Francis W. Cole, with whom Messrs. John C. Parsons and Lucius F. Robinson were on the brief, for respondent.

This case raises the question of the circumstances under which income paid to the taxpayer's divorced wife under a trust, the…