Dissent
Justice Sutherland dissented, rejecting Holmes' distinction between the income from the trust and the trust itself, and suggesting that the majority stretched the meaning of the statute too far. He wrote that money is itself property, and therefore the money paid to Marcia Ann Gavit should also be considered part of the bequest:
"The corpus of the estate was not the legacy which respondent received, but merely the source which gave rise to it. The money here sought to be taxed was not the fruits of a legacy; it was the legacy itself."
268 U.S. 161 at 169.
Read more about this topic: Irwin V. Gavit
Famous quotes containing the word dissent:
“The rightful claim to dissent is an existential right of the individual.”
—Friedrich Dürrenmatt (1921–1990)
“We live in oppressive times. We have, as a nation, become our own thought police; but instead of calling the process by which we limit our expression of dissent and wonder “censorship,” we call it “concern for commercial viability.””
—David Mamet (b. 1947)
“Though dissenters seem to question everything in sight, they are actually bundles of dusty answers and never conceived a new question. What offends us most in the literature of dissent is the lack of hesitation and wonder.”
—Eric Hoffer (1902–1983)