1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 3 F.Supp.
  5. 3 F.Supp. 728 (1933)
 

CUMMINS v. UNITED STATES

No. L-337.

3 F.Supp. 728 (1933)

CUMMINS v. UNITED STATES.

Court of Claims.

June 19, 1933.

Attorney(s) appearing for the Case

Julius F. Smietanka, of Chicago, Ill., for plaintiff.

Charles B. Rugg, Asst. Atty. Gen. (John W. Hussey, of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and WHALEY, WILLIAMS, LITTLETON, and GREEN, Judges.

WHALEY, Judge.

The plaintiff seeks to recover the income tax paid by him upon income derived from certain securities which were included in a trust established by plaintiff on February 16, 1923, for the benefit of his dependents and heirs. The trust instrument required that such income be used to satisfy the premiums on insurance policies in the trust upon plaintiff's life. Plaintiff duly filed his individual income-tax returns for the calendar years 1926 and 1927...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases