MONELL v. HELVERING

No. 178.

70 F.2d 631 (1934)

MONELL v. HELVERING, Commissioner of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

April 30, 1934.


Attorney(s) appearing for the Case

LeRoy B. Iserman, of New York City, for petitioner on review.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Walter L. Barlow, Sp. Assts. to Atty. Gen., for respondent on review.

Before L. HAND, SWAN, and CHASE, Circuit Judges.


CHASE, Circuit Judge.

The petitioner was the executrix under the will of her husband, Ambrose Monell, and the sole beneficiary. She filed an estate tax return in which certain securities were overvalued and paid the tax computed on such valuation. Some time later an attorney who specialized in tax matters called her attention to the fact that taxes had been overpaid, and, in her capacity as executrix, she employed him in behalf of the estate of Ambrose Monell to file...

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