Ernest L. SMITH, Trustee of the E. L. Schmidt Trust, Appellant,
v.
UNITED STATES of America, Appellee.
United States Court of Appeals Fourth Circuit.https://leagle.com/images/logo.png
Argued November 3, 1966.
Decided December 8, 1966.
Attorney(s) appearing for the Case
John Lewis Kelly, Washington, D. C., for appellant.
Robert Waxman, Atty., Dept. of Justice (Mitchell Rogovin, Asst. Atty. Gen., Meyer Rothwacks and Melva M. Graney, Attys., Dept. of Justice, Thomas J. Kenney, U. S. Atty., and Ronald T. Osborn, Asst. U. S. Atty., on brief), for appellee.
Before SOBELOFF, BOREMAN and J. SPENCER BELL, Circuit Judges.
United States Court of Appeals Fourth Circuit.
J. SPENCER BELL, Circuit Judge:
This is an action1 for a refund of income taxes paid upon a deficiency assessment for the years 1953 and 1954. While a number of issues were litigated in the district court, the sole question on this appeal is whether the taxpayer-trustee is entitled to recover taxes paid by him on a deficiency erroneously assessed against the trust, with respect to income distributed to the life beneficiary. The district...
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