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SMITH v. UNITED STATES

Civ. Nos. 14968, 14969.

248 F.Supp. 873 (1965)

Ernest L. SMITH and Margaret B. Smith v. UNITED STATES of America. Ernest L. SMITH, Trustee, E. L. Schmidt Trust v. UNITED STATES of America.

United States District Court D. Maryland.

December 28, 1965.

Attorney(s) appearing for the Case

John Lewis Kelly, Washington, D. C., for plaintiffs.

Moshe Schuldinger, Atty., Dept. of Justice, Washington, D. C. (Thomas J. Kenney, U. S. Atty., and Robert W. Kernan, First Asst. U. S. Atty., Baltimore, Md., and Louis F. Oberdorfer, Asst. Atty. Gen., C. Moxley Featherston and David A. Wilson, Jr., Attys., Dept. of Justice, Washington, D. C., on brief) for defendant.

THOMSEN, Chief Judge.

The two actions now before the Court seek refund of federal income taxes and interest for the years 1953 and 1954. One action is brought by individual taxpayers, Ernest L. Smith and his wife, Margaret B. Smith; the other is brought by Ernest L. Smith as Trustee of the E. L. Schmidt Trust, an inter vivos trust created in 1931.

Ernest L. Smith and Eugene A. Smith are the two sons of E. L. Schmidt, who died in 1938. To minimize confusion...

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