Saltonstall v. Hassett

FORD, District Judge.

These are suits in which the plaintiff seeks recovery of income taxes for the year 1932 which were paid to the defendants-Collectors. The plaintiff seeks to recover in No. 7235 the sum of $1,693.63, with interest from the date of payment. Recovery for the sum of $20,569.52, with interest from varying dates of payment, is sought in No. 7236. The two cases involve the same facts, were consolidated for trial, and are treated as one in this opinion.

The facts, in part stipulated, are found to be as follows:

The plaintiff was an income beneficiary for life by two trusts created…