EMPIRE TRUST CO. v. UNITED STATES

No. 8, Docket 28133.

324 F.2d 507 (1963)

EMPIRE TRUST COMPANY and Peter Dauk, Executors of the Will of Mary Lois K. McIntosh, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Second Circuit.

Decided November 27, 1963.


Attorney(s) appearing for the Case

Frederick Pope, Jr., of Pullman, Comley, Bradley & Reeves, Bridgeport, Conn. (J. Kenneth Bradley, of Pullman, Comley, Bradley & Reeves, Bridgeport, Conn., on the brief), for appellants.

Michael Mulroney, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and David O. Walter, Attys., Dept. of Justice, Washington, D. C., and Robert C. Zampano, U. S. Atty., and James D. O'Connor, Asst. U. S. Atty., D. Conn., New Haven, Conn., on the brief), for appellee.

Before CLARK, MOORE and KAUFMAN, Circuit Judges.


PER CURIAM:

The judgment is affirmed on the authority of Elbert v. Johnson, 2 Cir., 164 F.2d 421, and the opinion of Judge Timbers below, D.C.Conn., 214 F.Supp. 731.

MOORE, Circuit Judge (dissenting in part):

The executors of the estate of Mary Lois K. McIntosh seek to recover an alleged overpayment of estate tax of $44,098.77. Originally, on August 18, 1950, an estate tax of ...

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