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About: Irwin v. Gavit     Goto   Sponge   NotDistinct   Permalink

An Entity of Type : umbel-rc:Event, within Data Space : dbpedia.demo.openlinksw.com associated with source document(s)

Type: ThingcaseLegal Caseunit of workLegal caseyago:WikicatUnitedStatesSupremeCourtCasesyago:Abstraction100002137yago:Case107308889yago:Event100029378yago:Happening107283608yago:PsychologicalFeature100023100yago:YagoPermanentlyLocatedEntitySupreme Court of the United States caseumbel-rc:Event New Facet based on Instances of this Class

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.