West v. United States

SIDNEY O. SMITH, JR., Chief Judge.

This is an action seeking the recovery of federal income taxes assessed against plaintiff in her alleged capacity as a fiduciary. The case was presented to the court on stipulations of fact filed by the parties with the ruling to apply in the companion cases, number 11,428 and 11,429, involving taxpayers of the same family in the same legal position.

Severely capsulated, the stipulated facts reveal that plaintiff here is a legal life tenant under a Georgia deed to real estate from her father in 1934, with remainder to her children or other contingent…