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MAY v. McGOWAN

No. 127, Docket 22137.

194 F.2d 396 (1952)

MAY et al. v. McGOWAN, Collector of Internal Revenue.

United States Court of Appeals Second Circuit.

Decided February 5, 1952.

Attorney(s) appearing for the Case

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Robert N. Anderson and Edward J. P. Zimmerman, Sp. Assts. to the Atty. Gen., George L. Grobe, U. S. Atty., Buffalo, N. Y., and Austin J. Donovan, Asst. U. S. Atty., Rochester, N. Y., for defendant-appellant. S. Walter Shine, Washington, D. C., of counsel.

Moser, Johnson & Reif, Rochester, N. Y., for plaintiffs-appellees. J. Boyd Mullan, Rochester, N. Y., of counsel.

Before AUGUSTUS N. HAND and CLARK, Circuit Judges, and BRENNAN, District Judge.

PER CURIAM.

The plaintiffs are executors of the estate of Albert E. May, deceased, and obtained a judgment for $13,727.62 plus interest and costs in the United States District Court against the defendant McGowan, Collector of Internal Revenue, for an overpayment of taxes on the estate of Albert E. May. This overpayment was because the Commissioner had increased to $50,000 the valuation of 500 shares of stock of H. H. Babcock...

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