St. Louis Union Trust Co. v. United States

MOORE, District Judge.

This is a suit for alleged overpayment of income taxes of an individual for the year 1919. Since the commencement of the dispute between the taxpayer, William Northrup McMillan, and the government, the taxpayer has died and this suit is by the St. Louis Union Trust Company, executor of his estate.

The facts giving rise to the alleged overpayment are as follows: The taxpayer’s father founded a trust providing that the income thereof was to be paid in equal shares to the taxpayer and to the taxpayer’s mother. Upon the death of either beneficiary, the whole income of the…