CLEVELAND v. HIGGINS


50 F.Supp. 188 (1943)

CLEVELAND et al. v. HIGGINS, Collector of Internal Revenue.

District Court, S. D. New York.

May 1, 1943.


Attorney(s) appearing for the Case

Earl A. Darr, of New York City, for plaintiffs.

Mathias F. Correa, U. S. Atty., of New York City (Arnold C. Stream, Asst. U. S. Atty., of New York City, of counsel), for defendant.


LEIBELL, District Judge.

The defendant has moved the Court for an order dismissing the plaintiffs' complaint for failure to state a claim upon which relief can be granted. The present action is brought by the plaintiffs as executors for the recovery of an alleged overpayment of the Federal Estate Tax on the estate of the late, Alfred W. Erickson.

In substance, the complaint contains the following allegations.

Alfred W. Erickson, a resident of the Borough...

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