decided: January 8, 1934.
LOUISE A. WHITCOMB
HELVERING, COMMISSIONER OF INTERNAL REVENUE *FN*
CERTIORARI TO THE COURT OF APPEALS OF THE DISTRICT OF COLUMBIA.
Hughes, Van Devanter, McReynolds, Brandeis, Sutherland, Butler, Stone, Roberts, Cardozo
[ 291 U.S. Page 53]
MR. JUSTICE ROBERTS delivered the opinion of the Court.
This case was brought here by writ of certiorari.*fn1 The petitioner is a beneficiary of the trust created by the will of A. C. Whitcomb, and her status*fn2 differs from that of
[ 291 U.S. Page 54]
the petitioner in No. 129 (ante, p. 35) only in the respect that she has a vested remainder, subject, in certain events, to be divested in favor of Harvard College. The Court of Appeals did not make that circumstance the basis of any distinction between her case and that of Freuler (No. 129). The petitioner therefore makes the same contentions which are there considered; but claims also, if her interest in the trust corpus by way of remainder is given effect, it does not follow that an affirmance in No. 129 requires the like result in her case. As we reverse the judgment in No. 129 and the reasons given in our opinion apply in this case, we have no occasion to pass upon the added feature presented by the remainder interest of the petitioner.
For the reasons set forth in the opinion in No. 129 the judgment must be reversed.
MR. JUSTICE BRANDEIS, MR. JUSTICE STONE, and MR. JUSTICE CARDOZO, dissent.
65 F.2d 803, 809, reversed.