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Helvering Vs. Leonard
Cites for this judgment
- US Supreme Court
- Apr 22, 1940
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U.S. 80 (1940) U.S. Supreme Court Helvering v. LeonardSearch
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U.S. 80 (1940) Helvering v. LeonardSearch
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of the bonds, a personal obligation, though contingent, continued to exist pro tanto, and the rule of Douglas v. WillcutsSearch
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the New York court lacked power after the divorce to add to his personal obligations in any eventuality. Helvering v. FitchSearch
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wife. We granted certiorari, 309 U.S. 644, because of the probable conflict of the decision below with Douglas v. WillcutsSearch
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U. S. 1 , and Helvering v. FitchSearch
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to support his wife, and therefore that the trust income payable to her was taxable to him under the rule of Douglas v. WillcutsSearch
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the trust into at least partial security for the total allowance to her. In either of such events, the rule of Douglas v. WillcutsSearch
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supra, would apply. See Helvering v. FitchSearch
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sure, that personal obligation was contingent. But we do not deem that to be material. We recently stated in Helvering v. FitchSearch
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supra, p. 309 U. S. 156 , that, under this statutory scheme escape from the rule of Douglas v. WillcutsSearch
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wholly contingent obligations, whether contractual or otherwise, is adequate to support the results reached in Douglas v. WillcutsSearch
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Old Colony Trust Co. v. CommissionerSearch
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United States v. BostonSearch
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or where the taxpayer creates a trust, the income of which is applied to the discharge of his debt. See Helvering v. BlumenthalSearch
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citing Galusha v. GalushaSearch
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Cain v. CainSearch
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Hamlin v. HamlinSearch
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App.Div. 168, 230 N.Y.S. 51. If the case was here on application of local law under the rule of Erie Railroad Co. v. TompkinsSearch
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of the normal incidents of the federal income tax. For that purpose, he invokes the aid of New York law. In Helvering v. FitchSearch
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supra, we stated that, where the divorced husband desires to avoid the general rule expressed in Douglas v. WillcutsSearch
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See Cain v. CainSearch
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Goldfish v. GoldfishSearch
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Schnitzer v. BuergerSearch
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not only where an ordinary contract may be set aside, but also where they are unfair, inequitable, and unjust. Hamlin v. HamlinSearch
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supra. Cf. Tirrell v. TirrellSearch
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More important to this case, however, are Kunker v. KunkerSearch
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App.Div. 641, 246 N.Y.S. 118, and Holahan v. HolahanSearch
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Holahan v. HolahanSearch
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supra, 234 App.Div. at 574, 255 N.Y.S. at 695. Cf. Severance v. SeveranceSearch
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U. S. 87 the provision in the separate agreement, approved by the decree, is for support and maintenance ( Kunker v. KunkerSearch
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and Holahan v. HolahanSearch
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supra ), but not where it is in settlement of claims of ownership to specified property. Goldfish v. GoldfishSearch
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and Schnitzer v. BuergerSearch
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were designed to afford support and maintenance for the wife. Unlike the purpose of the trust agreement in Schnitzer v. BuergerSearch
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Reversed. MR. JUSTICE REED concurs in the result for the reasons stated in the dissent in Helvering v. FullerSearch
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U.S. Supreme Court Helvering v. LeonardSearch
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of Douglas v. WillcutsSearch
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Helvering v. FitchSearch
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and Helvering v. FitchSearch
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See Helvering v. FitchSearch
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See Helvering v. BlumenthalSearch
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Galusha v. GalushaSearch
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of Erie Railroad Co. v. TompkinsSearch
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In Helvering v. FitchSearch
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Cf. Tirrell v. TirrellSearch
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Kunker v. KunkerSearch
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Cf. Severance v. SeveranceSearch
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Helvering v. FullerSearch
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