HAMMOND-KNOWLTON v. HARTFORD CONNECTICUT TRUST CO.

No. 218.

89 F.2d 175 (1937)

HAMMOND-KNOWLTON v. HARTFORD CONNECTICUT TRUST CO. OF HARTFORD, CONN.

Circuit Court of Appeals, Second Circuit.

April 5, 1937.


Attorney(s) appearing for the Case

Robert H. Jackson, Asst. Atty. Gen., Sewall Key, J. Louis Monarch, and Julian G. Gibbs, Sp. Assts. to Atty. Gen., and Robert P. Butler, U. S. Atty., and George H. Cohen, Asst. U. S. Atty., both of Hartford, Conn., for appellant.

William H. O'Hara, of Bridgeport, Conn. (Eugene D. Alexander, R. L. von Bernuth, and John F. Boyer, all of New York City, of counsel), for appellee.

Before MANTON, SWAN, and CHASE, Circuit Judges.


MANTON, Circuit Judge.

Charles C. Knowles died October 12, 1924, and his administratrix filed a return for federal estate tax October 10, 1925, showing a tax of $79,686.06 against which a credit of $19,923.51 was claimed for estimated state inheritance taxes as allowable under section 301 (b) of the Revenue Act of 1924 (43 Stat. 243, 303). The balance of $59,764.55 was paid on or before October 10, 1925. The Commissioner advised the estate it was necessary to furnish...

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