Harrison v. Schaffner, 312 U.S. 579 (1941)

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Author: U.S. Supreme Court

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Harrison v. Schaffner, 312 U.S. 579 (1941)

Harrison v. Schaffner


No. 437


Argued March 4, 1941
Decided March 31, 1941
312 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 August 25, 2019, 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. 25 Aug. 2019. 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 25 August 2019, from http://www.originalsources.com/Document.aspx?DocID=PAYMFFUUM88PXNV.