WALKER v. UNITED STATES

Civ. A. Nos. 60-140, 60-141.

194 F.Supp. 522 (1961)

George R. WALKER, Mildred C. Marshall, and Royse S. Barnaby, Trustees u/i Joseph R. Walker et al., sometimes known as Walker Building Trust v. UNITED STATES of America. George R. WALKER and Frances B. Walker v. UNITED STATES of America.

United States District Court D. Massachusetts.

May 25, 1961.


Attorney(s) appearing for the Case

Earle W. Carr, Frederick D. Herberich, Gaston, Snow, Motley & Holt, Boston, Mass., for plaintiffs.

Elliot L. Richardson, U. S. Atty., Andrew A. Caffrey, James C. Heigham, Asst. U. S. Attys., Boston, Mass., for defendant.


FRANCIS J. W. FORD, District Judge.

Plaintiffs in 60-140-F bring this action as trustees of the so-called Walker Building trust to recover income taxes alleged to have been erroneously assessed and collected for the calendar year 1955. The sole issue is whether the income of the trust was taxable to the beneficiaries thereof or to the trust as a corporation under § 7701(a) (3) of the Internal Revenue Code of 1954...

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