SINGER v. SHAUGHNESSY

No. 236, Docket 22319.

198 F.2d 178 (1952)

SINGER v. SHAUGHNESSY, Collector of Internal Revenue.

United States Court of Appeals Second Circuit.

Decided July 14, 1952.


Attorney(s) appearing for the Case

Smith & Sovik, Syracuse (William J. Mackay, Syracuse, argued), for L. W. Singer estate.

Ellis N. Slack, Acting Asst. Atty. Gen., A. F. Prescott, Elizabeth B. Davis, Sp. Asst. to the Acting Atty. Gen., Edmund Port, U. S. Atty., Syracuse, for Collector.

Before SWAN, CHASE and CLARK, Circuit Judges.


CHASE, Circuit Judge.

The plaintiff, as executrix of the estate of her husband, L. W. Singer, who died on August 21, 1944, filed an estate tax return and paid the tax computed thereon. Thereafter, she filed a timely claim for the refund of part of the tax so paid. Upon audit of the return a deficiency was determined which was paid by the executrix who also filed a timely claim for the refund of that. Both claims were denied and she brought this suit against the collector...

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