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UNION TRUST CO. v. UNITED STATES

No. 355.

70 F.2d 629 (1934)

UNION TRUST CO. OF ROCHESTER v. UNITED STATES.

Circuit Court of Appeals, Second Circuit.

April 30, 1934.

Attorney(s) appearing for the Case

Frank J. Wideman, Asst. Atty. Gen., Richard H. Templeton, U. S. Atty., of Buffalo, N. Y., and Sewall Key, Brien McMahon, and S. E. Blackham, Sp. Assts. to Atty. Gen., for the United States.

Harris, Beach, Folger, Bacon & Keating, of Rochester, N. Y. (James G. Dale, of Rochester, N. Y., of counsel), for appellee.

Russell L. Bradford, of New York City (Taylor, Blanc, Capron & Marsh and George H. Craven, all of New York City, of counsel), amicus curiæ.

Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

SWAN, Circuit Judge.

This action was brought under subdivision 20 of section 41 of title 28 of the Code. 28 USCA § 41 (20). The plaintiff, as executor of the estate of Charles Larrowe, who died on February 23, 1926, seeks recovery of an admitted overpayment of the federal estate tax assessed against said estate under the Revenue Act of 1924 (43 Stat. 253). The defendant, although admitting the overpayment, refuses to refund it on the ground that refund is barred...

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