SEWELL v. UNITED STATES

No. 42659.

19 F.Supp. 657 (1937)

SEWELL v. UNITED STATES.

Court of Claims.

June 7, 1937.


Attorney(s) appearing for the Case

N. Norman Mayer, of New York City, for plaintiff.

Robert N. Anderson, Fred K. Dyar, and Guy Patten, all of Washington, D. C., and James W. Morris, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.


WHALEY, Judge.

This is a suit to recover an overpayment of income tax paid by the executors and trustees of the estate of Barton Sewell for the year 1927. The executors and trustees included as income in the return of the estate the sum of $35,000 which plaintiff contends should have been deducted as income distributable currently to a beneficiary of the trust in accordance with an order and decree of the Surrogate Court...

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