Merrill v. United States

KNIGHT, District Judge.

The defendant moves under Rule 12(b) of the Federal Rules of Civil Procedure, 28 U.S.C.A. following section 723c, to dismiss this action for lack of jurisdiction.

The plaintiffs are Trustees of an express trust. In 1936 they withdrew from the trust “principal” commissions in the amount of $23,239.92. In the return for that year no deduction was taken for this amount so paid. In 1936 they withdrew as commissions $3,548.79 for the receipt and disbursement of income and took a deduction of that amount as paid as “income” commissions. Upon audit the Commissioner of Internal…