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MERCANTILE TRUST CO. v. HOFFERBERT

No. 2302.

58 F.Supp. 701 (1944)

MERCANTILE TRUST CO. v. HOFFERBERT, Collector of Internal Revenue.

District Court, D. Maryland.

December 21, 1944.

Attorney(s) appearing for the Case

Armstrong, Machen, Allen & Eney, of Baltimore, Md. (Arthur W. Machen and Alex Gordon, III, both of Baltimore, Md.), for plaintiff.

Bernard J. Flynn, U. S. Atty., of Baltimore, Md., Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and Frederic G. Rita, Sp. Assts. to Atty. Gen., for defendant.

CHESNUT, District Judge.

The substantial question in this case is whether income payable to a beneficiary under a Maryland spendthrift trust may be subjected to a claim of the federal government for income taxes due from the beneficiary, while the income is still in the hands of the trustee before payment to the beneficiary. The question is presented by a motion to dismiss the trustee's complaint in this court against the Collector of Internal Revenue to quash or...

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