JONES v. HASSETT

No. 956.

45 F.Supp. 198 (1942)

JONES v. HASSETT, Collector of Internal Revenue.

District Court, D. Massachusetts.

May 26, 1942.


Attorney(s) appearing for the Case

Charles M. Rogerson and Roger W. Hardy, both of Boston, Mass., for plaintiff.

Lyle M. Turner, of Washington, D. C., and George F. Garrity, of Boston, Mass., for defendant.


WYZANSKI, District Judge.

The problem here presented is how a beneficiary for life under a testamentary trust should account for federal income tax purposes when she receives part of her income from the executors of the will and part from the testamentary trustees

The testator died domiciled in Massachusetts leaving a will naming the same persons executors and trustees. He left the residue of his estate to the trustees to pay out of the income an annuity of...

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