SAMSON v. UNITED STATES


144 F.Supp. 620 (1956)

Hugh SAMSON, Edith W. Samson and Hattie S. Halle, Plaintiffs, v. UNITED STATES of America, Defendants.

United States District Court S. D. New York.

May 18, 1956.


Attorney(s) appearing for the Case

M. S. & I. S. Isaacs, New York City, for plaintiffs. David Oppenheim, New York City, of counsel.

Paul W. Williams, U. S. Atty., for Southern Dist. of New York, New York City, for defendant. Arthur B. Kramer, New York City, of counsel.


HERLANDS, District Judge.

This is an action for refund of taxes paid for the calendar year 1948. The material facts are stipulated.1 On the question of law which remains, both sides move for summary judgment.

That question of law may be stated as follows:

On a sale in 1948 of depreciable property (a hotel) by trustees of a liquidating trust for the account of remaindermen (including...

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