Cooper v. United States, K-5.
| Decision Date | 07 June 1937 |
| Docket Number | No. K-5.,K-5. |
| Parties | COOPER v. UNITED STATES. |
| Court | U.S. Claims Court |
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H. Maurice Darling, of New York City, for plaintiff.
Joseph H. Sheppard, of Washington, D. C., and Robert H. Jackson, Asst. Atty. Gen., for the United States.
Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.
The incidents upon which plaintiff relies for support of her contention that certain of the income upon which she was held taxable for 1919 was received by her in her capacity as trustee for Regina C. Gilmore began in 1907 with the issuance to plaintiff of a stock certificate of 166 2/3 shares of stock of the A. A. Cooper Wagon & Buggy Company and ended in 1932 when plaintiff filed in the record in this case a declaration of trust executed by her October 20 of that year. Plaintiff's evidence in support of her contention that her claimed right to a refund of a portion of the additional tax assessed and collected January 21, 1924, consists principally of various stock certificates. The facts with reference to the transactions and circumstances upon which plaintiff relies to show that a trust was created by A. A. Cooper, Sr., are set forth in detail in the findings and need not be repeated here. The inadequacy of plaintiff's evidence to sustain the claim made is disclosed in the findings, which findings are fully supported and required by the evidence of record. From these findings it is clear that plaintiff's evidence is wholly insufficient to justify the conclusion that a valid trust, parol or otherwise, was created by A. A. Cooper, Sr. The strongest circumstance, if acceptable, in support of plaintiff's contention that a trust was created by A. A. Cooper consists of a stock certificate No. 10, issued for 100 shares of stock of A. A. Cooper, Inc., and indorsed on the reverse side as follows:
Elizabeth A. Sullivan................ 50 shares
Mary E. Waller....................... 10 shares
Kathryn J. Cooper.................... 10 shares
A. A. Cooper, Jr..................... 10 shares
W. F. Cooper......................... 10 shares
Kathryn J. Cooper, Trustee for Regina
Cooper Gilmore...................... 10 shares
Beneath this indorsement on the reverse side of the certificate is a typewritten memorandum directed "To the Secretary of A. A. Cooper, Inc.," and purporting to list the stockholders of the corporation as of December 28, 1918. The first name appearing on this list is "K. J. Cooper, Trustee, Dean Cooper Gilmore—110 shares," and the signature thereto purports to be that of A. A. Cooper (now deceased), the alleged settlor of the trust. However, the great preponderance of the...
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