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Harrison v. Schaffner, 312 U.S. 579 (1941)
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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.
Harrison v. Schaffner, 312 U.S. 579 (1941)
Harrison v. Schaffner No. 437 Argued March 4, 1941Decided March 31, 1941312 U.S. 579
CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE SEVENTH CIRCUIT
Syllabus
The life beneficiary of a trust assigned to her children specified amounts in dollars from the income of the trust for the year following the assignment. Held, that the amount assigned, which was paid by the trustees to the assignees, was taxable as income to the assignor. Revenue Act, 1928, §§ 22(a), 161(a), 162(b). P. 582.
113 F.2d 449, reversed.
Certiorari, 311 U.S. 638, to review the affirmance of a judgment for the above-named respondent in a suit to recover money exacted as taxes.
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Chicago:
U.S. Supreme Court, "Syllabus," Harrison v. Schaffner, 312 U.S. 579 (1941) in 312 U.S. 579 Original Sources, accessed November 11, 2026, http://www.originalsources.com/Document.aspx?DocID=PAYMFFUUM88PXNV.
MLA:
U.S. Supreme Court. "Syllabus." Harrison v. Schaffner, 312 U.S. 579 (1941), in 312 U.S. 579, Original Sources. 11 Nov. 2026. http://www.originalsources.com/Document.aspx?DocID=PAYMFFUUM88PXNV.
Harvard:
U.S. Supreme Court, 'Syllabus' in Harrison v. Schaffner, 312 U.S. 579 (1941). cited in 1941, 312 U.S. 579. Original Sources, retrieved 11 November 2026, from http://www.originalsources.com/Document.aspx?DocID=PAYMFFUUM88PXNV.
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