Brooks v. United States

WILLIAMS, Judge.

The material facts admitted by tbe demurrer are:

•' Tbe plaintiff duly filed income tax returns for tbe years 1927, 1928-, and 1929, and paid tbe taxes shown due thereon. Included in gross income on the returns for these years were the respective amounts of $33,254.58, $37,100, and $37,310.41, which were received by plaintiff from a trust created by the will of his grandmother, Emma Louisa Higgins. The trust provision is as follows:

“Sixth: I give and‘bequeath to my executors the sum of two hundred thousand dollars-in money, or in securities, to be selected and-taken 'from my…