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DU PONT v. UNITED STATES

No. 49506.

104 F.Supp. 978 (1952)

DU PONT v. UNITED STATES.

United States Court of Claims.

June 3, 1952.

Attorney(s) appearing for the Case

John C. Reid, Washington, D. C. (Ivins, Phillips & Barker, on the brief), for plaintiff.

H. S. Fessenden, Washington, D. C., Ellis N. Slack, Acting Asst. Atty. Gen. (Andrew D. Sharpe, Lee A. Jackson, and Elizabeth B. Davis, Washington, D. C., on the brief), for defendant.

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

MADDEN, Judge.

The plaintiff sues to recover $3,973.90 of income tax paid by him for the year 1946, which tax he asserts he did not owe. He filed a timely claim for refund.

In July 1931, the plaintiff transferred 3,137 shares of various stocks to a trust company in trust to pay the income to Katherine Clark duPont, who was then the plaintiff's wife, for her life, and upon her death to distribute the principal of the trust equally among their children. After...

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