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UNITED STATES v. HIGGINSON

No. 5116.

238 F.2d 439 (1956)

UNITED STATES of America, Defendant, Appellant, v. Francis L. HIGGINSON et al., Trustees, Plaintiffs, Appellees.

United States Court of Appeals First Circuit.

Decided November 16, 1956.

Attorney(s) appearing for the Case

David O. Walter, Atty., Dept. of Justice, Washington, D. C., with whom Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Attys., Dept. of Justice, Washington, D. C., Anthony Julian, United States Atty., and Arthur I. Weinberg, Asst. U. S. Atty., Boston, Mass., were on the brief, for appellant.

Harry K. Mansfield, Boston, Mass., with whom Ropes, Gray, Best, Coolidge & Rugg, Boston, Mass., was on the brief, for appellees.

Before MAGRUDER, Chief Judge, and WOODBURY and HARTIGAN, Circuit Judges.

HARTIGAN, Circuit Judge.

This is an appeal from a judgment entered February 23, 1956, in the District Court of the United States for the District of Massachusetts for plaintiffs-appellees in an action to recover federal income taxes in the sum of $914,464.79 paid under protest for the years 1947, 1948, 1949 and 1950.

The question raised in this appeal is whether beneficiaries of an inter vivos trust which by its terms required the net income to be paid semiannually...

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