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194 F.Supp. 522 (1961) George R. WALKER, Mildred C. Marshall, and Royse S. Barnaby, Trustees u/i Joseph R. Walker et al., sometimes known as Walker Building Trust v. UNITED STATES of America. George R. WALKER and Frances B. Walker v. UNITED STATES of America. Civ. A. Nos. 60-140, 60-141. United States District Court D. Massachusetts. May 25, 1961. *523 Earle W. Carr, Frederick D. Herberich, Gaston, Snow, Motley & Holt, Boston, Mass., for plaintiffs. Elliot L. Richardson, U. S. Atty., Andrew A. Caffrey, James C. Heigham, Asst. U. S. Attys., Boston, Mass., for defendant. *524 FRANCIS J. W. FORD, District Judge. Plaintiffs in 60-140-F bring this action as trustees of the so-called Walker Building trust to recover income taxes alleged to have been erroneously assessed and collected for the calendar year 1955. The sole issue is whether the income of the trust was taxable to the beneficiaries thereof or to the trust as a corporation under § 7701(a) (3) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 7701 (a) (3). The companion case, 60-141-F, involves questions as to the personal income tax for 1955 of one of the beneficiaries of the trust, which are dependent on the decision in the case involving the taxation of the trust itself. On October 4, 1893, Joseph Henry Walker transferred certain real estate in Boston to his son Joseph Walker in trust to pay the income to the grantor for life and thereafter to his four children (issue of a deceased child to take their parent's share). On the death of the survivor of said children the trust was to terminate and the principal was to be distributed in equal shares per capita to the then surviving grandchildren. The grantor died in 1907. Of the four children, George Walker died without issue in 1937, Ellen W. Shirk died in 1940 survived by a son, Joseph Walker died in 1941 survived by five children, and Agnes Claflin died in 1949 survived by two children. There were disputes between members of the family resulting in suits involving this trust, Shirk v. Walker, 298 Mass. 251, 10 N.E.2d 192, 125 A.L.R. 620, and another trust, Walker v. Walker, 326 Mass. 397, 94 N.E.2d 925, and in consequence hostility or at least strained relations existed between various branches of the family. The trust operated successfully until the early thirties. In 1934 the property was operated at a loss, and the trust was unable to meet the first mortgage falling due in that year. Litigation involving this mortgage resulted in a decree extending the mortgage to 1943 under an arrangement whereby specified amounts of income were to be withheld from the beneficiaries and applied to the principal of the mortgage, the beneficiaries having a charge against trust assets, after the first and second mortgages, for repayment of the amounts so applied. Further extensions on similar terms were made in 1943 and 1946. Following the death of Joseph Walker in 1941, three trustees were appointed representing the three