Warner v. Walsh

MACK, Circuit Judge.

Under the will of plaintiff’s deceased husband, a large and ample trust fund was created, out of the income, and, if necessary, out of the principal, of which plaintiff was to receive $50,000 -a year for life. This provision was expressly made in lieu of her statutory rights in the estate under the laws of - Connecticut and was so accepted by her. She personally was compelled to pay federal income tax on the $50,000 for each of the years 1917 and 1918. Her claims for refund were rejected. A demurrer to her complaint, seeking recovery of the taxes so paid, was sustained,…