KALBFLEISCH, District Judge.
These consolidated suits were brought by the beneficiaries of the Schofield Land Trust to recover a refund of personal income taxes paid by them for the years 1949-1955, inclusive. Both the plaintiffs and the Government have moved for summary judgment.
The Schofield Land Trust had considered itself a trust during the years in question and, as a consequence, had distributed nearly all of its annual income to the beneficiaries. Being...
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