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U.S. EX REL. GIRARD CO. v. HELVERING

No. 285.

301 U.S. 540 (1937)

UNITED STATES EX REL. GIRARD TRUST CO., TRUSTEE, v. HELVERING, COMMISSIONER OF INTERNAL REVENUE.

Supreme Court of United States.

Decided May 24, 1937.

Attorney(s) appearing for the Case

Mr. H. Cecil Kilpatrick, with whom Mr. Charles Myers was on the brief, for petitioner.

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.

MR. JUSTICE STONE delivered the opinion of the Court.

In this case we are asked to determine whether mandamus is the proper remedy to compel the Commissioner of Internal Revenue to refund taxes, paid by a testamentary trustee on income of the trust when the amount refunded would inure to the benefit of the cestui que trust, who should have paid the tax, now barred by the statute of limitations.

The testator...

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