HIGGINS v. WHITE

Nos. 4774, 4775.

18 F.Supp. 986 (1937)

HIGGINS v. WHITE (two cases).

District Court, D. Massachusetts.

April 12, 1937.


Attorney(s) appearing for the Case

Charles M. Rogerson, of Boston, Mass., for plaintiff.

Francis J. W. Ford, U. S. Atty., and Arthur L. Murray, Sp. Asst. to U. S. Atty., both of Boston, Mass., James W. Morris, Asst. Atty. Gen., and Andrew D. Sharpe, and Joseph M. Jones, Sp. Assts. to Atty. Gen., for defendant.


BREWSTER, District Judge.

The above actions are brought to recover income taxes for the years 1924 to 1927. Defendant has demurred. The cases present identical issues and can be considered in one opinion.

The controversy arises over the inclusion in the gross income of plaintiffs, for the years involved, of income derived from certain so-called "insurance trusts" created by the plaintiffs. In each declaration it is alleged that the plaintiff entered into certain...

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