MERTZ v. HICKEY

No. 244, Docket No. 20562.

162 F.2d 403 (1947)

MERTZ v. HICKEY, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

June 30, 1947.


Attorney(s) appearing for the Case

George F. Thompson and Warner F. Thompson, both of New York City, for appellant.

Sewall Key, Acting Asst. Atty. Gen., Lee A. Jackson and Frederic G. Rita, Sp. Assts. to Atty. Gen., and Irving J. Higbee, U. S. Atty., of Syracuse, N. Y., for appellee.

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


CHASE, Circuit Judge.

It is apparent from the above that when the appellant was paid the $36,739.34 as his share of the proceeds of the settlement of the suit he and the attorneys brought against Mrs. de Landa he received some part of it as payment for the services he performed in aid of the contest of the will. Had he proved that some part of it was in satisfaction of his claim as a legatee in the settlement of the controversy over the will that much would not have...

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