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GUARANTY TRUST CO. OF NEW YORK v. UNITED STATES

No. 15, Docket 22034.

192 F.2d 164 (1951)

GUARANTY TRUST CO. OF NEW YORK v. UNITED STATES.

United States Court of Appeals Second Circuit.

Decided October 29, 1951.

Attorney(s) appearing for the Case

Shearman & Sterling & Wright, New York City, for appellant; Charles Goodwin, Jr., New York City, of counsel.

Irving H. Saypol, U. S. Atty., New York City, for appellee; John M. Cunneen, Asst. U. S. Atty., New York City, of counsel.

Before SWAN, Chief Judge, and CLARK and FRANK, Circuit Judges.

SWAN, Chief Judge.

This is an action by the executor of a decedent's estate to recover the sum of $2,603.29, being interest at the rate of 6% per annum from January 18, 1939 to June 19, 1947 on a refund of $5,153.33 received by the executor from the Commissioner of Internal Revenue on the last mentioned date. The plaintiff contends that the refund represents an overpayment of the federal estate tax paid on January 18, 1939 and that section 3771(a) of the Internal...

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