District Court, S.D. Texas May 19, 1950, Civ. A. No. 5172 (Gilmer v. United States)

CONNALLY, District Judge.

This is an action by the plaintiff, trustee, to recover income taxes in the amount of $993.40, paid for the calendar year 1944.

The facts are not in dispute, and the cause has been submitted on the pleadings, stipulated facts, and briefs.

B. B. Gilmer and wife delivered certain personal property to the plaintiff to be held by him in trust, and by.