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Maximov v. United States, 373 U.S. 49 (1963)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Maximov v. United States, 373 U.S. 49 (1963)
Maximov v. United States No. 240 Argued March 28, 1963 Decided April 29, 1963 373 U.S. 49
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE SECOND CIRCUIT
Syllabus
An American trust, created in the United States under Connecticut law and administered in the United States by an American trustee, the beneficiaries of which are British subjects and residents and which retains capital gains income realized in this country, is not exempt from federal income tax on such gains by virtue of a provision of the Income Tax Convention between the United States and the United Kingdom which exempts capital gains of a "resident of the United Kingdom." Pp. 49-56.
299 F.2d 565, affirmed.
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Chicago:
U.S. Supreme Court, "Syllabus," Maximov v. United States, 373 U.S. 49 (1963) in 373 U.S. 49 Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=JZW44KAPHYH45SR.
MLA:
U.S. Supreme Court. "Syllabus." Maximov v. United States, 373 U.S. 49 (1963), in 373 U.S. 49, Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=JZW44KAPHYH45SR.
Harvard:
U.S. Supreme Court, 'Syllabus' in Maximov v. United States, 373 U.S. 49 (1963). cited in 1963, 373 U.S. 49. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=JZW44KAPHYH45SR.
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