Carman v. United States

This suit involves the question as to whether income of a trust created by the decedent is properly included in his gross income for the year 1937 under section 22 (a) of the "Revenue Act of 1936.1

The facts are not in dispute and those facts which relate to the issue presented are substantially as follows:

Plaintiffs are the executors of the last will and testament of Arthur Curtiss James, deceased, who sue to recover additional Federal income tax assessed by the Commissioner of Internal Revenue for the calendar year 1937 paid in part by decedent and in' part by plaintiffs. The amount claimed…