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BENCE v. UNITED STATES

No. 42911.

18 F.Supp. 848 (1937)

BENCE v. UNITED STATES.

Court of Claims.

April 5, 1937.

Attorney(s) appearing for the Case

Newell W. Ellison, of Washington, D. C. (Wm. Merrick Parker and Covington, Burling, Rublee, Acheson & Shorb, all of Washington, D. C., on the brief), for plaintiff.

Elizabeth B. Davis, of Washington, D. C., and Robert H. Jackson, Asst. Atty. Gen., for the United States.

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

LITTLETON, Judge.

The question presented in this case is whether the amounts received by plaintiff during the taxable years 1927 to 1930, inclusive, as the sole beneficiary of a distributable trust created by the will of her husband, Percy Russell Grace, were taxable to her as income from sources within the United States in accordance with sections 213 (c) and 217 of the Revenue Act of 1926, 44 Stat. 26, 30.

The amounts received by plaintiff upon which she...

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