BANK OF NEW YORK v. UNITED STATES

No. 9611.

170 F.2d 20 (1948)

BANK OF NEW YORK v. UNITED STATES.

United States Court of Appeals Third Circuit.

Decided August 24, 1948.


Attorney(s) appearing for the Case

Sydney A. Gutkin, of Newark, N. J. (Alfred J. Grosso, of Orange, N. J., on the brief), for appellant.

Leland T. Atherton, of Washington, D. C. (Theron Lamar Caudle, Asst. Atty. Gen., Sewall Key, and A. F. Prescott, Sp. Assts. to Atty. Gen., and Edgar H. Rossbach, U. S. Atty., and Roger M. Yancey, Asst. U. S. Atty., both of Newark, N. J., on the brief), for appellee.

Before McLAUGHLIN and O'CONNELL, Circuit Judges, and LEAHY, District Judge.


McLAUGHLIN, Circuit Judge.

This is an appeal from a judgment of the District Court in an action for the recovery of alleged overpayment of estate taxes. The case was tried below without a jury on the complaint, answer, amended answer and stipulation of facts, in accordance with an order allowing a separate trial of the government's affirmative defense that the taxpayer is estopped to maintain the suit. This was the only issue before the court.

The decedent...

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