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MEIERHOF v. HIGGINS

No. 276.

129 F.2d 1002 (1942)

MEIERHOF v. HIGGINS, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

July 24, 1942.

Attorney(s) appearing for the Case

Samuel R. Feller, of New York City (Leo H. Hirsch, Jr., of New York City, of counsel), for plaintiffs-appellants.

Mathias F. Correa, U. S. Atty., of New York City (David McKibbin, 3d Asst. U. S. Atty., of New York City, of counsel), for Collector of Internal Revenue, defendant-appellee.

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

AUGUSTUS N. HAND, Circuit Judge.

The plaintiffs, as trustees under the will of Edward L. Meierhof, sued the defendant, a Collector of Internal Revenue, to recover an overpayment of the estate taxes which were assessed by the Commissioner. They were granted a recovery of $86.21 plus interest and costs because income between the dates of death and the date of optional valuation had been improperly included in the gross estate. Maass v. Higgins, 312 U...

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