United States Ex Rel. Girard Trust Co. v. Helvering

In this case we are asked to determine whether mandamus is the proper remedy to compel the Commissioner of Internal Revenue to refund taxes, paid by a testamentary trustee on income of the trust when the amount refunded would inure to the benefit of the cestui que trust, who should have paid the tax, now barred by the statute of limitations.

The testator by his will created a trust to pay over net income to his widow during her life. She elected to take under the will in lieu of the interest otherwise allowed by Pennsylvania law. The refund demanded is for taxes assessed against petitioner,…