About: Irwin v. Gavit

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Irwin v. Gavit, 268 U.S. 161 (1925), was a case before the U.S. Supreme Court regarding the taxability, under United States tax law, of a divided interest in a bequest. It is notable (and thus appears frequently in law school casebooks) for the following holding: * A bequest of income from property held in trust is taxable, even where the bequest of the entire corpus of the trust would be excluded as a gift.

Attributes	Values
rdf:type	Thing case Legal Case unit of work Legal case yago:WikicatUnitedStatesSupremeCourtCases yago:Abstraction100002137 yago:Case107308889 yago:Event100029378 yago:Happening107283608 yago:PsychologicalFeature100023100 yago:YagoPermanentlyLocatedEntity Supreme Court of the United States case umbel-rc:Event
rdfs:label	Irwin v. Gavit (en)
rdfs:comment	Irwin v. Gavit, 268 U.S. 161 (1925), was a case before the U.S. Supreme Court regarding the taxability, under United States tax law, of a divided interest in a bequest. It is notable (and thus appears frequently in law school casebooks) for the following holding: * A bequest of income from property held in trust is taxable, even where the bequest of the entire corpus of the trust would be excluded as a gift. (en)
foaf:name	(en) Irwin, Former Collector of Internal Revenue, v. Gavit (en)
dcterms:subject	United States Supreme Court cases United States Supreme Court cases of the Taft Court United States taxation and revenue case law Dividends 1925 in United States case law
Wikipage page ID	6835860 (xsd:integer)
Wikipage revision ID	990495854 (xsd:integer)
Link from a Wikipage to another Wikipage	Property Money List of United States Supreme Court cases, volume 268 United States Court of Appeals for the Second Circuit United States District Court for the Northern District of New York United States Supreme Court Income Internal Revenue Code LexisNexis United States Supreme Court cases Commissioner of Internal Revenue Estate (law) Eisner v. Macomber George Sutherland Withholding tax Anthony N. Brady Bequest Federal Reporter Taxable income CCH (company) United States Supreme Court cases of the Taft Court United States taxation and revenue case law Towne v. Eisner Lawyers' Edition 2d Cir. Early v. Commissioner Dividends Supreme Court of the United States Trust law Trustee Remainderman Oliver Wendell Holmes, Jr. 1925 in United States case law Certiorari Taxation in the United States Gift N.D.N.Y. Statute
Link from a Wikipage to an external page	https://caselaw.findlaw.com/us-supreme-court/268/161.html https://scholar.google.com/scholar_case%3Fcase=556633239395232625 https://supreme.justia.com/cases/federal/us/268/161/case.html https://www.courtlistener.com/opinion/100649/irwin-v-gavit/ http://cdn.loc.gov/service/ll/usrep/usrep268/usrep268161/usrep268161.pdf
sameAs	Irwin v. Gavit Irwin v. Gavit Irwin v. Gavit Irwin v. Gavit
dbp:wikiPageUsesTemplate	dbt:Caselaw_source dbt:Infobox_SCOTUS_case dbt:Reflist dbt:Wikisource-inline dbt:Ussc
Dissent	Sutherland (en)
JoinDissent	Butler (en)
JoinMajority	Taft, Stone, Van Devanter, McReynolds, Brandeis, Sanford (en)
LawsApplied	Internal Revenue Code
ParallelCitations	45 (xsd:integer)
Prior	Demurrer denied, 275 F. 643 ; affirmed, 295 F. 84 ; cert. granted, . (en)
USPage	161 (xsd:integer)
USVol	268 (xsd:integer)
ArgueDate	0001-04-15 (xsd:gMonthDay)
ArgueYear	1925 (xsd:integer)
case	Irwin v. Gavit, (en)
courtlistener	https://www.courtlistener.com/opinion/100649/irwin-v-gavit/
DecideDate	0001-04-27 (xsd:gMonthDay)
DecideYear	1925 (xsd:integer)
findlaw	https://caselaw.findlaw.com/us-supreme-court/268/161.html
fullname	Irwin, Former Collector of Internal Revenue, v. Gavit (en)
Holding	The income paid from a trust or estate is taxable, even where the bequest of the entire corpus of the trust would be considered a gift. (en)
justia	https://supreme.justia.com/cases/federal/us/268/161/case.html
Litigants	Irwin v. Gavit (en)
majority	Holmes (en)
loc	http://cdn.loc.gov/service/ll/usrep/usrep268/usrep268161/usrep268161.pdf
has abstract	Irwin v. Gavit, 268 U.S. 161 (1925), was a case before the U.S. Supreme Court regarding the taxability, under United States tax law, of a divided interest in a bequest. It is notable (and thus appears frequently in law school casebooks) for the following holding: * A bequest of income from property held in trust is taxable, even where the bequest of the entire corpus of the trust would be excluded as a gift. (en)
googlescholar	https://scholar.google.com/scholar_case%3Fcase=556633239395232625

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