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]

Maguire v. Trefry
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

References

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

See also

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