1. Irwin v. Gavit, No. 325, SUPREME COURT OF THE UNITED STATES, April 15, 1925, Argued , April 27, 1925, Decided
OVERVIEW: Quarterly payments, which it was hoped would last for 15 years, from the income of decedent's estate intended for a taxpayer's child, were to be regarded as income within the meaning of the United States Constitution and federal law.
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