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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 name | Maguire v. Trefry |
| Citations | 253 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 | |
| |
| Case opinion | |
| Majority | Day, joined by unanimous |
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