Kingsford v. Manning

HARTSHORNE, District Judge.

Plaintiff, taxpayer, sues under the Internal Revenue Code, to recover an alleged over-payment of income taxes and interest, assessed and paid by him for the year 1944, in the amount of $9,393.02.

lie was the sole surviving Trustee of the Edith Grinnell Bowdoin Trust, under the will of George S. Bowdoin, which created a trust fund of substantial size, with testator’s daughter, Edith Grinnell Bowdoin, as life tenant, and with remainder over. Originally, plaintiff taxpayer was co-Trustee of such trust, with J. Pierpont Morgan, Jr., but he continued as sole Trustee after…