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THOMSON v. REYNOLDS

Civil Action No. 872.

54 F.Supp. 409 (1944)

THOMSON v. REYNOLDS, Collector of Internal Revenue.

District Court, D. Minnesota, Fourth Division.

February 25, 1944.

Attorney(s) appearing for the Case

Rolf Ueland, of Minneapolis, Minn., for plaintiff.

Victor E. Anderson, U. S. Atty., and Linus J. Hammond, Asst. U. S. Atty., both of St. Paul, Minn., for defendant.

NORDBYE, District Judge.

On April 19, 1937, Lydia Emma Mapes created a five thousand dollar trust for each of her five grandchildren. Plaintiff was named individual trustee of four of the trusts and Frank E. Mapes was named individual trustee of the fifth. The Northwestern National Bank and Trust Company of Minneapolis, Minnesota, was named corporate trustee of all five. When Mrs. Mapes filed her gift tax return for 1937, she deducted the amount of these gifts pursuant...

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