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CITY BANK FARMERS TRUST CO. v. HOEY

No. 163.

101 F.2d 9 (1939)

CITY BANK FARMERS TRUST CO. v. HOEY, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

January 9, 1939.

Attorney(s) appearing for the Case

Montgomery, Peabody, Grace & Derby, of New York City (J. Seymour Montgomery, Jr., of New York City, 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 appellee.

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

CHASE, Circuit Judge.

The plaintiff was, during all the time now material, the duly appointed and acting committee of the property of Helen Hall Vail, an incompetent of Geneva, New York. On January 14, 1927, an order was made by the state court having jurisdiction requiring the plaintiff to make certain payments from the incompetent's property to a daughter and to the guardian of three of her grandchildren. On June 3, 1932, an order was made by the same court increasing...

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