Ford v. Nauts

KILLITS, District Judge.

Plaintiff is one of the distributees under the will of his father, made before the estate of the latter was administered and while debts remained unpaid which exceeded current income of the estate, out of which by well-understood principles they should first be paid. Upon the income received by plaintiff from Ms share of this distribution of securities, the latter made a return for taxation for the calendar year 1921.

This distribution in kind was plainly unlawful. Such never could be made, unless the conditions of section 10839, Ohio Code, existed, which was not the…