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...

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