DIMOCK v. CORWIN

No. 69.

99 F.2d 799 (1938)

DIMOCK v. CORWIN, Collector of Internal Revenue. CORWIN, Collector of Internal Revenue, v. DIMOCK.

Circuit Court of Appeals, Second Circuit.

November 7, 1938.


Attorney(s) appearing for the Case

Hawkins, Delafield & Longfellow, of New York City (E. J. Dimock, C. O. Donahue, and J. D. Rawlings, all of New York City, of counsel), for plaintiff.

Michael F. Walsh, U. S. Atty., of Brooklyn, N. Y. (James W. Morris, Asst. Atty. Gen., Sewall Key, Clarence D. Dawson, and J. L. Monarch, Sp. Assts. to Atty. Gen., and Vine H. Smith, Asst. U. S. Atty., of Brooklyn, N. Y. of counsel), for collector.

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


MANTON, Circuit Judge.

This action was commenced by the widow of Henry C. Folger who was the executrix of his estate. He died June 11, 1930 and she died February 21, 1936. The present appellant is executor of her estate and substituted executor of the estate of Henry C. Folger, and now maintains this action to recover federal estate taxes paid under protest.

On the plaintiff's appeal, the question presented is whether there should be included in the gross...

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