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DAVIDSON v. UNITED STATES

Nos. 231-54 to 238-54.

149 F.Supp. 208 (1957)

Howard C. DAVIDSON v. The UNITED STATES. Mary B. PATTERSON v. The UNITED STATES. Jefferson PATTERSON v. The UNITED STATES. Julia S. CARNELL TRUST, Third National Bank & Trust Company, Trustee, v. The UNITED STATES. Stuart C. DAVIDSON v. The UNITED STATES. Mary H. D. SWIFT v. The UNITED STATES. Frances P. DAVIDSON v. The UNITED STATES. Julia S. DAVIDSON v. The UNITED STATES.

United States Court of Claims.

March 6, 1957.

Attorney(s) appearing for the Case

Charles T. Akre, Washington, D. C., for plaintiffs. John S. Nolan and Miller & Chevalier, Washington, D. C., were on the briefs.

James X. Kilbridge, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. Andrew F. Oehmann, Washington, D. C., was on the brief.

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

MADDEN, Judge.

These cases present the question whether certain payments which the plaintiffs received from an estate were interest, within the meaning of the income tax laws, and therefore properly included in their taxable income.

Julia S. Carnell died on February 12, 1944, a resident of Ohio. By her will she gave legacies of specified dollar amounts directly to certain of the plaintiffs, and shares in a similar legacy bequeathed to a trustee to the other...

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