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HAY v. UNITED STATES

Civ. A. No. 4-401.

263 F.Supp. 813 (1967)

Edward L. and Elise W. HAY (a/k/a Elise Waggoner Hay) v. UNITED STATES of America.

United States District Court N. D. Texas, Fort Worth Division.

January 4, 1967.

Attorney(s) appearing for the Case

Arch B. Gilbert, Brooks, Tarlton, Wilson & Gilbert, Fort Worth, Tex., for plaintiffs.

Mitchell Rogovin, Asst. Atty. Gen., Washington, D. C., Robert L. Waters, Atty., Tax Div., Dept. of Justice, Melvin M. Diggs, U. S. Atty., Fort Worth, Tex., for defendant.

MEMORANDUM OPINION

SUTTLE, District Judge.

Edward L. and Elise W. Hay brought this action to recover an alleged over-payment of income taxes plus the interest thereon for the calendar year 1962. The court has jurisdiction of the parties and the subject matter. 28 U.S.C.A., Section 1346.

There are two issues involved, each of which deals with a problem of allocation. The first is whether income earned by a discretionary trust during its fiscal year...

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