BANKERS TRUST CO. v. HIGGINS

No. 277.

136 F.2d 477 (1943)

BANKERS TRUST CO. v. HIGGINS, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

June 18, 1943.


Attorney(s) appearing for the Case

Josiah Willard and White & Case, all of New York City (Russell D. Morrill, of New York City, of counsel), for appellant.

Marvin M. Notkins and Mathias F. Correa, U. S. Atty., both of New York City, for appellee.

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


L. HAND, Circuit Judge.

The plaintiff, the administrator c.t.a. of Emmett A. Saunders, appeals from a summary judgment, dismissing its complaint in an action to recover the amount of an estate tax, alleged to have been unlawfully collected under the following circumstances. On August 15, 1923, Saunders, then 74 years old, transferred to the plaintiff a number of assorted investment securities in trust, which at the time of...

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