WYZANSKI, District Judge.
Claiming the benefits of the provision for "Abatement of Tax for Members of Armed Forces upon Death", Internal Revenue Code, § 421, 61 Stat. 778, 26 U.S.C.A. § 421, plaintiffs seek refunds of taxes paid in 1943 and 1944 by them as trustees under the will of Demarest Lloyd.
Under the terms of a testamentary trust established by Demarest Lloyd in 1937, Demarest Lloyd, Jr., was to receive up to $12,000 a year out of the income...
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