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CARMAN v. UNITED STATES

No. 46524.

75 F.Supp. 717 (1948)

CARMAN et al. v. UNITED STATES.

Court of Claims.

February 2, 1948.

Attorney(s) appearing for the Case

H. C. Kilpatrick, of Washington, D. C. (Robert E. Coulson, James K. Polk, and Jesse Bay Robinson, all of New York City, Harold F. Noneman, of Washington, D. C., and Whitman, Ransom, Coulson & Goetz, of New York City, on the brief), for plaintiffs.

J. H. Sheppard, of Washington, D. C., and Theron L. Caudle, Asst. Atty. Gen. (Robert N. Anderson and Andrew D. Sharpe, both of Washington, D. C., on the brief), for defendant.

Before JONES, Chief Justice, and WHITAKER, LITTLETON, MADDEN, and HOWELL, Judges.

HOWELL, Judge.

This suit involves the question as to whether income of a trust created by the decedent is properly included in his gross income for the year 1937 under section 22 (a) of the Revenue Act of 1936, 26 U. S.C.A. Int.Rev.Code, § 22(a).1

The facts are not in dispute and those facts which relate to the issue presented are substantially as follows:

Plaintiffs are...

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