Quimbee logo
DMCA.com Protection Status

Commissioner v. Wemyss

324 U.S. 303 (1945)

Case BriefRelatedOptions
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…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 551,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials
  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

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.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 551,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 30,900 briefs - keyed to 984 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership