"6835860"^^ . . . . "990495854"^^ . "Demurrer denied, 275 F. 643 ; affirmed, 295 F. 84 ; cert. granted, ."@en . . "Irwin v. Gavit"@en . "Taft, Stone, Van Devanter, McReynolds, Brandeis, Sanford"@en . "Sutherland"@en . . "Holmes"@en . . . . . . . . ""@en . . . "268"^^ . . . . . . "45"^^ . . "Irwin v. Gavit"@en . . . . . . . . . . . . . . . . . . . "--04-15"^^ . "Butler"@en . "8615"^^ . . . . . . . . . . . . . "1925"^^ . . "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: \n* 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 . . "161"^^ . . "--04-27"^^ . . . . . . . . . . . . "Irwin, Former Collector of Internal Revenue, v. Gavit"@en . . . . . "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 . . . . . "1925"^^ . . . . . "Irwin, Former Collector of Internal Revenue, v. Gavit"@en . "Irwin v. Gavit,"@en . . . . "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: \n* 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 .