HARTFORD-CONNECTICUT TRUST CO. v. EATON

No. 3515.

8 F.Supp. 218 (1934)

HARTFORD-CONNECTICUT TRUST CO. v. EATON, Collector of Internal Revenue.

District Court, D. Connecticut.

October 2, 1934.


Attorney(s) appearing for the Case

Robinson, Robinson & Cole of Hartford, Conn. (Ernest W. McCormick, of Hartford, Conn., of counsel), for plaintiff.

Franklin F. Korell, of Washington, D. C., and George H. Cohen, Asst. U. S. Atty., of Hartford, Conn., for defendant.


THOMAS, District Judge.

Plaintiff filed an income tax return as trustee for the estate of Frank C. Sumner, late of Hartford, deceased, for the calendar year 1926. The return showed a net income of $110,550.51 on which the trustee paid a tax of $18,940.13.

Subsequently the plaintiff sought a refund of this amount, contending that $122,843.26 of the reported gross income was not taxable and that there was no taxable income. Refund having been refused by the...

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