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CITY BANK FARMERS TRUST CO. v. PEDRICK

No. 262, Docket 20973.

168 F.2d 618 (1948)

CITY BANK FARMERS TRUST CO. v. PEDRICK.

Circuit Court of Appeals, Second Circuit.

May 27, 1948.

Attorney(s) appearing for the Case

John B. Creegan, and John F. X. McGohey, U. S. Atty., both of New York City, for appellant.

Charles Angulo and Benjamin Nassau, both of New York City (Mitchell, Capron, Marsh, Angulo & Cooney, of New York City, of counsel), for appellee.

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

L. HAND, Circuit Judge.

The defendant, a collector of internal revenue, appeals from a judgment in favor of the plaintiff in an action brought to recover estate taxes alleged to have been unlawfully collected. The only question is whether a bank deposit of $80,377.02 was properly included within the estate of a deceased alien, or whether it should have been excluded under § 863(b) of the Internal Revenue Code.1 The facts, which were...

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