United States v. Green

CASHIN, District Judge.

Two actions to recover allegedly erroneous tax refunds are involved herein. Because both actions arise out of the same fact situation they will be treated together even though no consolidation of the actions had been ordered. The parties in both cases have entered into stipulations of fact, and both plaintiff and defendant in each case have moved for summary judgment. The question presented is whether or not the defendants, as set-tlor-beneficiaries of a trust, could take as deductions on their federal income tax returns the New York State income taxes paid by the…