Waud v. United States

GREEN, Judge.

Plaintiffs bring this suit as executors of the estate of George F. Griffin, deceased, to recover the sum of $5,242.28, with interest, paid as federal income tax for the period of May 4, 1920, to December 31, 1920. The facts have been stipulated, and the issue in the ease is whether certain sums paid to the executors as income from a trust created by the decedent’s father were taxable as income against decedent’s estate.

The findings of fact show that the decedent, in his lifetime, under the will of his father and an agreement with other heirs, received one-half of the net income…