O'MALLEY-KEYES v. EATON

No. 3121.

24 F.2d 436 (1928)

O'MALLEY-KEYES v. EATON, Collector of Internal Revenue.

District Court, D. Connecticut.

January 21, 1928.


Attorney(s) appearing for the Case

J. Dwight Dana and Arnon D. Thomas, both of New Haven, Conn., for plaintiff.

C. M. Charest, W. E. Davis, and J. D. Wilson, all of Washington, D. C., and John Buckley, U. S. Atty., and George H. Cohen, Asst. U. S. Atty., both of Hartford, Conn., for defendant.


THOMAS, District Judge.

The plaintiff brings this action to recover certain additional income taxes assessed against her for the year 1921. The defendant filed a motion to dismiss and a demurrer, and the allegations of the motion and demurrer are identical, and, in effect, assert that the complaint fails to state a cause of action.

The plaintiff is one of the beneficiaries of a trust created under the will of her great-grandfather. Under the terms of the will...

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