JENNINGS v. SMITH

No. 116, Docket 20270.

161 F.2d 74 (1947)

JENNINGS et al. v. SMITH.

Circuit Court of Appeals, Second Circuit.

April 14, 1947.


Attorney(s) appearing for the Case

Marsh, Day & Calhoun, of Bridgeport, Conn. (Satterlee, Green & Sher, of New York City, of counsel), for appellants.

Sewall Key, Acting Asst. Atty. Gen., Helen R. Carloss, Robert N. Anderson and Lester L. Gibson, Sp. Assts. to Atty. Gen. and Adrian W. Maher, U. S. Atty., of Hartford, Conn., for appellee.

Before SWAN, CHASE and FRANK, Circuit Judges.


SWAN, Circuit Judge.

This is an action by the executors of the will of Oliver Gould Jennings, a resident of Connecticut whose death occurred on October 13, 1936, to recover such part of the estate tax paid by them to the defendant collector as had been illegally collected. Their right to a refund of the amount claimed is clear under Maass v. Higgins, 312 U.S. 443, 61 S.Ct. 631, 85 L.Ed. 940, 132 A.L.R. 1035, and was not disputed; but...

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