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CITY BANK FARMERS TRUST CO. v. McGOWAN

No. 131.

43 F.Supp. 790 (1942)

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

District Court, W. D. New York.

February 25, 1942.

Attorney(s) appearing for the Case

Montgomery, Grace & Derby of New York City (Hines, Rearick, Dorr & Hammond, John K. Watson, Paul Smith, James Lloyd Derby and J. Seymour Montgomery, Jr., all of New York City, and Moot, Sprague, Marcy & Gulick, and Welles V. Moot, all of Buffalo, N. Y., of counsel), for plaintiff.

Dean, King, Smith & Taylor, of New York City, Amicus Curiae; Frederick P. King, of New York City, of Counsel.

George L. Grobe, U. S. Atty., and Robert M. Hitchcock, Asst. U. S. Atty., both of Buffalo, N. Y., for defendant.

KNIGHT, District Judge.

This is an action by the plaintiff as administrator of the estate of Helen Hall Vail, deceased, to recover $466,912.27 from the defendant as Collector of Internal Revenue for the Twenty-eighth Collection District, New York. Plaintiff, under protest, paid the aforementioned amount, which included interest, on account of the federal estate tax liability in respect to the estate of Helen Hall Vail, deceased, under Section 302(c) of the Revenue...

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