Maximov v. United States, 373 U.S. 49 (1963)

Name: Maximov v. United States, 373 U.S. 49 (1963) - Syllabus
Author: U.S. Supreme Court

Maximov v. United States

No. 240

Argued March 28, 1963
Decided April 29, 1963
373 U.S. 49

CERTIORARI TO THE UNITED STATES COURT OF APPEALS

FOR THE SECOND CIRCUIT

Syllabus

An American trust, created in the United States under Connecticut law and administered in the United States by an American trustee, the beneficiaries of which are British subjects and residents and which retains capital gains income realized in this country, is not exempt from federal income tax on such gains by virtue of a provision of the Income Tax Convention between the United States and the United Kingdom which exempts capital gains of a "resident of the United Kingdom." Pp. 49-56.

299 F.2d 565, affirmed.

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Chicago: U.S. Supreme Court, "Syllabus," Maximov v. United States, 373 U.S. 49 (1963) in 373 U.S. 49 Original Sources, accessed April 17, 2025, http://originalsources.com/Document.aspx?DocID=JZW44KAPHYH45SR.

MLA: U.S. Supreme Court. "Syllabus." Maximov v. United States, 373 U.S. 49 (1963), in 373 U.S. 49, Original Sources. 17 Apr. 2025. http://originalsources.com/Document.aspx?DocID=JZW44KAPHYH45SR.

Harvard: U.S. Supreme Court, 'Syllabus' in Maximov v. United States, 373 U.S. 49 (1963). cited in 1963, 373 U.S. 49. Original Sources, retrieved 17 April 2025, from http://originalsources.com/Document.aspx?DocID=JZW44KAPHYH45SR.

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