FIDELITY TRUST COMPANY v. UNITED STATES

No. 12369.

253 F.2d 407 (1958)

FIDELITY TRUST COMPANY, Trustee U/W of John Walker, Deceased, Susan C. Walker Trust, Appellant, v. UNITED STATES of America.

United States Court of Appeals Third Circuit.

Decided March 12, 1958.


Attorney(s) appearing for the Case

John G. Kish, Pittsburgh, Pa. (G. Harold Blaxter, Pittsburgh, Pa., Blaxter, O'Neill & Houston, Pittsburgh, Pa., on the brief), for appellant.

Carolyn Just, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attorneys, Department of Justice, Washington, D. C., D. Malcolm Anderson, U. S. Atty., Thomas J. Shannon, Asst. U. S. Atty., Pittsburgh, Pa., on the brief), for appellee.

Before BIGGS, Chief Judge, and GOODRICH and McLAUGHLIN, Circuit Judges.


GOODRICH, Circuit Judge.

This is an appeal from a judgment for the defendant in a suit by taxpayer for refund of certain income taxes. The year concerned is 1952. The facts are not complicated; the legal question is interesting and is stated by counsel on each side to be novel.

The story starts with the will of John Walker of Pennsylvania through which he established a testamentary trust. By its terms his widow, Susan C. Walker, was given the net income from...

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