BOYCE v. UNITED STATES

Civ. A. No. 5622.

190 F.Supp. 950 (1961)

Eunice P. BOYCE, Trustee, v. UNITED STATES of America.

United States District Court W. D. Louisiana, Shreveport Division.

February 15, 1961.


Attorney(s) appearing for the Case

Simon Herold, Shreveport, La., for plaintiff.

Charles K. Rice, Asst. Atty. Gen., U. S. Dept. of Justice, James P. Garland, Myron C. Baum, Bernard J. Schoenberg, Attys., Dept. of Justice, Washington, D. C., T. Fitzhugh Wilson, U. S. Atty., Shreveport, La., for the United States.


BEN C. DAWKINS, Jr., Chief Judge.

Brought under authority of 28 U.S.C. § 1346(a) (1), the action is for recovery of income taxes and interest alleged to have been unlawfully assessed and collected.

On February 28, 1945, Dr. S. W. Boyce, of Shreveport, Louisiana, executed 90 trust indentures, designating his son, S. W. Boyce, Jr., as sole beneficiary, and his son's father-in-law, Albert H. Bartschmid, as trustee. All of the indentures were identical in...

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