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CARY v. UNITED STATES

22 F.2d 298 (1927)

CARY v. UNITED STATES.

District Court, W. D. New York.

August 11, 1927.

Attorney(s) appearing for the Case

Rann, Vaughan, Brown & Sturtevant, of Buffalo, N. Y. (J. Edmund Kelly, of Buffalo, N. Y., of counsel), for plaintiff.

Richard H. Templeton, U. S. Atty., and Richard A. Grimm, Asst. U. S. Atty., both of Buffalo, N. Y. (A. W. Gregg, General Counsel, Bureau of Internal Revenue and Wm. T. Sabine, Jr., Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for the United States.

HAZEL, District Judge.

When this case was before me last October (Cary v. U. S., 15 F.2d 602), the sole question presented was whether the legacy received by plaintiff's intestate from her father had not in fact lapsed, owing to the payment to him of certain matured securities, which he had bequeathed to her, and whether, after his death, the payment of the bequest by his executors to the legatee, his daughter, partly in cash or other...

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