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CITY BANK FARMERS TRUST CO. v. McGOWAN

No. 228.

142 F.2d 599 (1944)

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

Circuit Court of Appeals, Second Circuit.

May 10, 1944.

Attorney(s) appearing for the Case

J. Seymour Montgomery, Jr., and Montgomery, Grace & Derby, all of New York City (James Lloyd Derby, King, Taylor, Otheman & Swain, and Frederick P. King, and Hines, Rearick, Dorr & Hammond, and John K. Watson, and Paul Smith, all of New York City, of counsel), for appellant.

Carlton Fox, of Washington, D. C., Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and J. Louis Monarch, Sp. Assts. to the Atty. Gen., George L. Grobe, U. S. Atty., of Buffalo, N. Y., and Robert M. Hitchcock, Asst. U. S. Atty., of Washington, D. C., for appellee.

Before L. HAND, SWAN, and CHASE, Circuit Judges.

L. HAND, Circuit Judge.

The plaintiff is the administrator of Helen Hall Vail, a deceased incompetent; it sued to recover the amount which it had paid to the defendant, as collector, as an estate tax levied on her estate. The judgment allowed part of the claim and denied the rest; and the plaintiff appeals from the denial. The facts were as follows. Helen Hall Vail, the intestate, was declared incompetent by the Supreme Court of New York, where she lived, in August...

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