Irwin v. Gavit

Irwin v. Gavit
Supreme Court of the United States
Argued April 15, 1925
Decided April 27, 1925
Full case nameIrwin, Former Collector of Internal Revenue, v. Gavit
Citations268 U.S. 161 (more)
45 S. Ct. 475; 69 L. Ed. 897; 1925 U.S. LEXIS 557; 1 U.S. Tax Cas. (CCH) ¶ 132A; 5 A.F.T.R. (P-H) 5380; 1925-1 C.B. 123; 1925 P.H. P8032
Case history
PriorDemurrer denied, 275 F. 643 (N.D.N.Y. 1921); affirmed, 295 F. 84 (2d Cir. 1923); cert. granted, 264 U.S. 579 (1924).
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.
Court membership
Chief Justice
William H. Taft
Associate Justices
Oliver W. Holmes Jr. · Willis Van Devanter
James C. McReynolds · Louis Brandeis
George Sutherland · Pierce Butler
Edward T. Sanford · Harlan F. Stone
Case opinions
MajorityHolmes, joined by Taft, Stone, Van Devanter, McReynolds, Brandeis, Sanford
DissentSutherland, joined by Butler
Laws applied
Internal Revenue Code

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.[1] It is notable (and thus appears frequently in law school casebooks)[2] 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.
  1. ^ Irwin v. Gavit, 268 U.S. 161 (1925).
  2. ^ Cite error: The named reference Chirelstein was invoked but never defined (see the help page).