STONE v. WHITE

No. 202 (October Term, 1935).

301 U.S. 532 (1937)

STONE ET AL., TRUSTEES, v. WHITE, FORMER COLLECTOR OF INTERNAL REVENUE.

Supreme Court of United States.

Decided May 24, 1937.


Attorney(s) appearing for the Case

Mr. Thomas Allen for petitioners.

Mr. J.P. Jackson, with whom Solicitor General Reed, Assistant Attorney General Morris, and Messrs. Sewall Key and F.A. LeSourd were on the brief, for respondent.

By leave of Court, Mr. J.M. Richardson Lyeth filed a brief, as amicus curiae, urging reversal of the judgment below.


MR. JUSTICE STONE delivered the opinion of the Court.

The question for decision is whether the petitioners, testamentary trustees, who have paid a tax on the income of the trust estate, which should have been paid by the beneficiary, are entitled to recover the tax, although the government's claim against the beneficiary has been barred by the statute of limitations. The present suit to recover the tax, brought by petitioners...

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