BACCIOCCO v. UNITED STATES

Nos. 14118-20.

286 F.2d 551 (1961)

Charles J. BACCIOCCO and Mary Jo Bacciocco, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. James B. O'DONNELL, Jr., and Nellie R. O'Donnell, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee. Charles J. BACCIOCCO and James B. O'Donnell, Jr., Trustees, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Sixth Circuit.

February 6, 1961.


Attorney(s) appearing for the Case

Charles B. Ginocchio, Cincinnati, Ohio (James B. O'Donnell, Jr., Dolle, O'Donnell, Cash, Fee & Hahn, and Charles B. Ginocchio, Ginocchio & Ginocchio, Cincinnati, Ohio, on the brief), for appellants.

Michael I. Smith, Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva A. Graney, Michael I. Smith, Attys., Dept. of Justice, Washington, D. C., Hugh K. Martin, U. S. Atty., Dayton, Ohio, on the brief), for appellee.

Before McALLISTER, Chief Judge, and MILLER and WEICK, Circuit Judges.


SHACKELFORD MILLER, Jr., Circuit Judge.

The appeals in these three actions are from separate judgments of the District Court dismissing complaints seeking the recovery of income taxes for the year 1948, which appellants claim were erroneously and illegally assessed by the Commissioner of Internal Revenue and paid to the Collector. Each case involved a trust instrument executed in 1923 by William J. Williams for the benefit of one of his three sisters and the children...

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