KING v. UNITED STATES

No. 49946.

112 F.Supp. 804 (1953)

KING v. UNITED STATES.

United States Court of Claims.

June 2, 1953.


Attorney(s) appearing for the Case

William P. McClure and John E. McClure, Washington, D. C., Edward L. Updike, Washington, D. C., on the brief, for plaintiff.

Elizabeth B. Davis, Washington, D. C., H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe and Ellis N. Slack, Washington, D. C., on the brief, for defendant.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and HOWELL, Judges.


JONES, Chief Judge.

This case involves a claim in the amount of $69,094.03, with interest, for refund of income taxes paid by plaintiff as trustee for John McDowell King, deceased. The relevant facts are undisputed.

Plaintiff is the trustee under a trust created for the decedent, by the terms of which the trustee had discretion to distribute the income or to accumulate it for the benefit of the decedent.

The decedent enlisted in the Enlisted Reserve...

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