BARD, District Judge.
This comes before the court on plaintiff's motion for summary judgment in an action for refund of income tax alleged to have been erroneously collected upon the income from a trust estate for the years 1936 and 1937.
The question for determination is whether income received by a divorced wife, and presumably used by her for herself and her children, from a trust created in connection with a Nevada divorce settlement, under which the entire...
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