Kearney v. United States

WEINFELD, District Judge.

The plaintiff brings this action to recover a portion of the income taxes paid by her for the years 1943 and 1945, which are alleged to have been erroneously assessed and collected. There is no dispute as to the facts and both parties move for summary judgment.

The plaintiff is the income life beneficiary of a testamentary trust created under the will of her father. 1

The corpus of the trust consists entirely of ten parcels of improved real property. The trustee operates the properties, collects the rents, and pays all the operating and other expenses in connection with…