Supreme Court of the United States April 28, 1941, 472 (Helvering v. Gambrill)

Me. Justice Douglas

delivered the > opinion of the Court.

The questions involved here are in part the same as those in

Maguire

v.

Commissioner, ante,

p. 1. Respond

*12

ent was a remainderman under a trust created by the will of his grandmother

1

who died in 1897. The trust

res,

consisting of personalty, was delivered by the executors to themselves as trustees in 1898.