Moskin v. Johnson

BONDY, District Judge.

This is an action for the refund of taxes together with interest and penalties amounting to $251,525.12 paid by *566the plaintiff Morris Moskin to the defendant, Collector of Internal Revenue. The plaintiff contends that dividends paid on 10,000 shares of Moskin Stores, Inc. in the years 1935 to 1941 inclusive constituted income of a trust established by him for the benefit of his three children, and therefore was erroneously held to be taxable to him.

The Government contends that the circumstances surrounding the creation and administration of the trust establish that the…