From our private database of 30,900+ case briefs...
Commissioner v. Wemyss
United States Supreme Court
324 U.S. 303 (1945)
Facts
Mrs. More was a widow and an income beneficiary of a pair of trusts established by her late husband. The trusts’ income was derived by stock held by the trusts. More’s son was the other beneficiary. Under the trust documents, income was to be split between More and her son. However, if More remarried, her share would terminate, and the son would become the sole beneficiary. Five years after the death of More’s first husband, Mr. Wemyss (plaintiff) sought to marry More. More did not want to lose her income, and so she and Wemyss entered into an agreement whereby he would transfer to her a block of shares, and she would marry him. The shares were transferred, and the couple married. The Internal Revenue Service (IRS) (defendant) determined that Wemyss’s transfer of stock was subject to gift tax and issued a deficiency. The tax court upheld the IRS’s determination, but the court of appeals reversed. The United States Supreme Court granted certiorari.
Rule of Law
Issue
Holding and Reasoning (Frankfurter, J.)
What to do next…
Here's why 551,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 30,900 briefs, keyed to 984 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.
