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Commissioner v. Wemyss
United States Supreme Court
324 U.S. 303 (1945)
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
Holding and Reasoning (Frankfurter, J.)
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