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FIRST NAT. BANK & TRUST CO. OF MONTCLAIR v. MANNING

No. 10628.

196 F.2d 247 (1952)

FIRST NAT. BANK & TRUST CO. OF MONTCLAIR et al. v. MANNING.

United States Court of Appeals Third Circuit.

Decided May 6, 1952.

Rehearing Denied June 2, 1952.

Attorney(s) appearing for the Case

Joseph J. Biunno, Newark, N. J. (Lum, Fairlie & Foster, Newark, N. J., on the brief), for appellant.

Howard P. Locke, Washington, D. C. (Ellis N. Slack, Acting Asst. Atty. Gen., A. F. Prescott, Louise Foster, Sp. Assts. to Atty. Gen., Grover C. Richman, Jr., U. S. Atty., Roger M. Yancey, Asst. U. S. Atty., Newark, N. J., on the brief), for appellees.

Before BIGGS, Chief Judge, and GOODRICH and HASTIE, Circuit Judges.

GOODRICH, Circuit Judge.

This case involves the question of income taxation under the Act of 1940. The executors of the estate of William J. Wells have paid the disputed tax and sue to get it back on the ground that the assessment of the tax was not in accordance with law. The collector won in the District Court of New Jersey and the executors appeal.

The case grows out of undisputed facts. Mr. Wells was the former president of L. Bamberger & Company,...

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