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UNITED STATES v. NATIONAL CITY BANK OF NEW YORK

21 F.Supp. 791 (1937)

UNITED STATES v. NATIONAL CITY BANK OF NEW YORK et al.

District Court, S. D. New York.

Supplemental Opinion November 27, 1937.

Attorney(s) appearing for the Case

Lamar Hardy, U. S. Atty., of New York City (Irvin C. Rutter, Asst. U. S. Atty., of New York City, of counsel), for the United States.

Taylor, Blanc, Capron & Marsh, of New York City (Russell L. Bradford and George H. Craven, both of New York City, of counsel), for National City Bank of New York.

F. L. Crocker and Dunnington, Bartholow & Miller, all of New York City, for defendant Gertrude Vanderbilt Whitney.

PATTERSON, District Judge.

The suit is one in equity by the United States against National City Bank and Gertrude Vanderbilt Whitney to collect income tax. The case comes up on motion by the defendants to dismiss the amended bill for insufficiency on its face, also on counter motion by the plaintiff to strike the answers for insufficiency. The suit was commenced on March 14, 1931.

The facts shown by the amended bill are these: Cornelius Vanderbilt died in...

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