DOVEY v. UNITED STATES

Nos. 12359, 12360.

254 F.2d 538 (1958)

Charles S. DOVEY, Sr., Appellant, v. UNITED STATES of America. Emma R. DOVEY, Executrix of the Estate of Francis S. Dovey, Deceased, Appellant, v. UNITED STATES of America.

United States Court of Appeals Third Circuit.

Decided April 21, 1958.


Attorney(s) appearing for the Case

Thomas J. Gaffney, Philadelphia, Pa., for appellants.

Grant W. Wiprud, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Fred E. Youngman, Attorneys, Department of Justice, Washington, D. C., Harold K. Wood, U. S. Atty., Alan J. Swotes, Asst. U. S. Atty., Philadelphia, Pa., on the brief), for appellee.

Before GOODRICH, McLAUGHLIN and HASTIE, Circuit Judges.


HASTIE, Circuit Judge.

These are actions for tax refunds, brought by beneficiaries under a simple or currently distributable trust to recover amounts paid by them under protest as income taxes on certain distributions made to them by the trustees. The trust was set up by the will of Cecelia S. Brill, who died in 1937. The corpus of the trust included 1690 shares of 7% cumulative preferred stock in the Brill Corporation, worth...

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