Grant v. United States

MICHIE, District Judge.

Thomas A. Grant and Julia L. Grant are taxpayers who have brought this action against the United States for a refund of income taxes paid by them for the years 1954, 1955 and 1956.

There is no dispute as to the facts which have been stipulated by the parties. A brief statement of them follows.

William A. Leggett was a brother of Mrs. Grant and, with others of the Leggett family, an owner of the chain of stores, in Virginia, North Carolina and other states in the area, known as Leggett’s. William A. Leggett died on October 30, 1943. By his will, after providing for the…