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BANKERS TRUST CO. v. HIGGINS

No. 125, Docket 20413.

158 F.2d 957 (1946)

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

Circuit Court of Appeals, Second Circuit.

January 7, 1946.

Attorney(s) appearing for the Case

John F. X. McGohey, U. S. Atty., of New York City (John B. Creegan, Asst. U. S. Atty., of New York City, of counsel), for defendant-appellant.

White & Case, of New York City (Russell D. Morrill, Orison S. Marden, and Josiah Willard, all of New York City, of counsel), for plaintiff-appellee.

Before SWAN, AUGUSTUS N. HAND, and CLARK, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

This is an appeal by the Collector of Internal Revenue from a judgment in favor of the Bankers Trust Company, as administrator c.t.a. of the Estate of Emmett A. Saunders, in the sum of $139,172.17, with interest. That sum represented an overpayment of estate taxes.

The amount of the estate taxes properly assessable in the case at bar depends on the effect to be given to the provisions of a trust deed made on August 15, 1923...

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