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SPIES v. UNITED STATES

Civ. No. 413.

84 F.Supp. 769 (1949)

SPIES et al. v. UNITED STATES.

United States District Court N. D. Iowa, Central Division.

July 18, 1949.

Attorney(s) appearing for the Case

D. M. Kelleher, Fort Dodge, Iowa, Edward D. Kelly, Emmetsburg, Iowa, for plaintiffs.

Theron Lamar Caudle, Assistant Attorney General, Ruppert Bingham, Special Assistant to Attorney General, Tobias E. Diamond, U. S. District Attorney, Sioux City, Iowa, Wm. B. Danforth, Assistant U. S. District Attorney, Sioux City, Iowa, for defendant.

GRAVEN, District Judge.

This is an action by the four beneficiaries of two trusts against the United States for refunds of individual income taxes assessed and collected from each of said beneficiaries under protest, for the years 1941 and 1943, involving the question of whether the income from the trusts was taxable to the fiduciaries or to the beneficiaries.

On December 20th, 1934, Jacob A. Spies, deceased, a...

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