ADRIANCE v. HIGGINS


30 F.Supp. 70 (1939)

ADRIANCE v. HIGGINS, Collector of Internal Revenue.

District Court, S. D. New York.

October 19, 1939.


Attorney(s) appearing for the Case

Sheppard & Seipp, of New York City (Henry G. Seipp, of New York City, of counsel), for plaintiff.

John T. Cahill, U. S. Atty., of New York City (Samuel Brodsky, Asst. U. S. Atty., of New York City, of counsel), for defendant.


LEIBELL, District Judge.

This is an action by the Administrator c. t. a. of the estate of John S. Adriance against the Collector of Internal Revenue for the Third District of New York to recover the sum of $49,467.20, or such lesser sum as he may be lawfully entitled to, with interest from March 3rd, 1936. It is alleged that the said sum was illegally and wrongfully exacted from the plaintiff by the defendant as a tax upon the estate of John S. Adriance. The defendant...

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