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McCOY v. RASQUIN

No. 270.

102 F.2d 434 (1939)

McCOY et al. v. RASQUIN, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

March 6, 1939.

Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., Sewall Key and Frederic G. Rita, Sp. Assts. to Atty. Gen., and Vine H. Smith, U. S. Atty., and J. Wolfe Chassen, Asst. U. S. Atty., both of Brooklyn, N. Y., for appellant.

Conroy & Hardy, of Brooklyn, N. Y. (Gardiner Conroy and Reginald S. Hardy, both of Brooklyn, N. Y., of counsel), for appellees.

Before AUGUSTUS N. HAND and CHASE, Circuit Judges, and PATTERSON, District Judge.

PER CURIAM.

Alice C. McCoy, the plaintiffs' testatrix, died on July 27, 1932, leaving a will which was admitted to probate by the Surrogate of Kings County, whereby she appointed her children William D. McCoy and Ann McCoy Winters executors. The executors filed a federal estate tax return and paid the tax assessed thereupon by the Commissioner. Thereafter they filed a claim for refund based so far as this appeal is concerned on the contention that the Commissioner...

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