GRANT v. NICHOLAS

Civ. Nos. 4344, 4345.

127 F.Supp. 236 (1955)

W. W. GRANT, as Trustee for Daurine Sara Weiss, Pattie Lee Weiss, Barrie Weiss, Jean Anne Weiss, Minnie S. Weiss, Comprising the Adolph Weiss Trust, Plaintiff, v. Ralph NICHOLAS, individually and as Collector of Internal Revenue, Defendant. W. W. GRANT, as Trustee for Esther S. Winter, Mandell S. Winter, Henry A. Winter, Jr., William Lee Winter, Marianne Winter Miller, formerly Marianne Winter, and Richard S. Winter, Comprising the H. A. Winter Trust, Plaintiff, v. Ralph NICHOLAS, individually and as Collector of Internal Revenue, Defendant.

United States District Court, D. Colorado.

January 6, 1955.


Attorney(s) appearing for the Case

David Rosner, Denver, Colo., for plaintiff in No. 4344.

Edward Miller, Denver, Colo., for plaintiff in No. 4345.

Robert Swanson, Asst. U. S. Atty., Denver, Colo., David W. Richter, Sp. Asst. to the Atty. Gen., for defendant. Donald E. Kelley, U. S. Atty., Denver, Colo., H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe, Sp. Asst. to the Atty. Gen., on the brief.


CHRISTENSON, District Judge.

These are suits brought by the taxpayer, trustee of two inter vivos trusts, to recover federal income taxes and interest alleged to have been erroneously collected for 1946 and 1947. The two cases have been consolidated for trial, as they involve similar trust instruments and common questions of fact and law. The controlling question is whether the trustee in the first instance properly claimed deductions for income paid or credited to...

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