ST. LOUIS UNION TRUST CO. v. UNITED STATES

No. 46.

50 F.Supp. 317 (1943)

ST. LOUIS UNION TRUST CO. v. UNITED STATES.

District Court, E. D. Missouri, E. D.

June 10, 1943.


Attorney(s) appearing for the Case

M. Manning Marcus, Llewellyn A. Luce, and William J. Byrne, all of Washington, D. C. (Frank E. Morris, of St. Louis, of counsel), for plaintiff.

Harry C. Blanton, U. S. Atty., of Sikeston, Mo., Russell Vandivort, Asst. U. S. Atty., of St. Louis, Mo., Samuel C. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and E. E. Angevine, Sp. Assts. to the Atty. Gen., for defendant.


MOORE, District Judge.

This is a suit for alleged overpayment of income taxes of an individual for the year 1919. Since the commencement of the dispute between the taxpayer, William Northrup McMillan, and the government, the taxpayer has died and this suit is by the St. Louis Union Trust Company, executor of his estate.

The facts giving rise to the alleged overpayment are as follows: The taxpayer's father founded a trust providing that the income thereof was...

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