JOBES v. CROOKS

No. 7076.

33 F.2d 1016 (1929)

JOBES v. CROOKS, Collector of Internal Revenue.

District Court, W. D. Missouri, W. D.

January 23, 1929.


Attorney(s) appearing for the Case

Perry W. Shrader and H. L. Donnelly, both of Kansas City, Mo., for plaintiff.

Harry L. Thomas, Asst. U. S. Atty., of Kansas City, Mo. (Roscoe C. Patterson, U. S. Atty., of Kansas City, Mo., and Elden McFarland, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., on the brief), for defendant.


OTIS, District Judge.

This is a suit to recover taxes alleged to have been unlawfully collected from the plaintiff. The facts are these:

On December 31, 1917, C. S. Jobes executed a declaration of trust, thereby creating the C. S. Jobes Trust Estate, to which at that time and at various times thereafter he conveyed certain properties for the benefit of his wife and children. It is provided in the declaration of trust that the trustee of the estate, "and his...

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