Maguire v. Trefry

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Maguire v. Trefry
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Decided April 26, 1920
Full case nameMaguire v. Trefry
Citations253 U.S. 12 ( more )
Holding
A state may tax the income received by a resident as the beneficiary of a trust that is administered by the resident of another state.
Court membership
Chief Justice
Edward D. White
Associate Justices
Joseph McKenna  · Oliver W. Holmes Jr.
William R. Day  · Willis Van Devanter
Mahlon Pitney  · James C. McReynolds
Louis Brandeis  · John H. Clarke
Case opinion
MajorityDay, joined by unanimous

Maguire v. Trefry, 253 U.S. 12 (1920), was a United States Supreme Court case in which the Court held that a state may tax the income received by a resident as the beneficiary of a trust that is administered by the resident of another state. [1]

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References

  1. Maguire v. Trefry, 253 U.S. 12 (1920)