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Blair v. Commissioner
United States Supreme Court
300 U.S. 5 (1937)
Blair (plaintiff) inherited the income interest from a life trust. He assigned a portion of his future income from the life trust to his children. The Commissioner (defendant) determined that future interest payments were still taxable to Blair. The Board of Tax Appeals ruled in Blair’s favor. The Court of Appeals reversed. The United States Supreme Court granted certiorari.
Rule of Law
Holding and Reasoning (Hughes, C.J.)
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