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Helvering v. City Bank Farmers Trust Co.
United States Supreme Court
296 U.S. 85 (1935)
- Written by Daniel Clark, JD
Facts
Gertrude James formed a trust to which she transferred property. James appointed City Bank Farmers Trust Company (City Bank) (plaintiff) as trustee and designated her husband as one of the beneficiaries. Under the trust agreement, James could alter or revoke the trust with the written consent of the trustee and her husband. James died, and the Internal Revenue Service (defendant) included the value of the property James had transferred to the trust in her gross estate. City Bank challenged the inclusion in the United States Board of Tax Appeals, which found in City Bank’s favor. The court of appeals affirmed, and the government appealed to the United States Supreme Court.
Rule of Law
Issue
Holding and Reasoning (Roberts, J.)
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