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NEW YORK TRUST CO. v. UNITED STATES

No. 196.

87 F.2d 889 (1937)

NEW YORK TRUST CO. v. UNITED STATES.

Circuit Court of Appeals, Second Circuit.

February 8, 1937.

Attorney(s) appearing for the Case

Putney, Twombly & Hall, of New York City (Edmund S. Kochersperger, of Washington, D. C., of counsel), for appellant.

Lamar Hardy, U. S. Atty., of New York City (George B. Schoonmaker, Asst. U. S. Atty., of New York City, of counsel), for the United States.

Before MANTON, SWAN, and CHASE, Circuit Judges.

SWAN, Circuit Judge.

This suit seeks recovery of an overpayment of income taxes for 1917 paid by John C. Leslie, now deceased, of whose estate the New York Trust Company is executor. The respondent's motion to dismiss the petition for lack of jurisdiction was granted on the ground that no claim for refund of the overpayment sued for was filed within the time prescribed by statute as a condition precedent to maintenance of the suit. 26 U.S.C.A. §§ 1672-1673...

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