LINCOLN ROCHESTER TRUST CO. v. McGOWAN

Civ. No. 5179.

109 F.Supp. 437 (1953)

LINCOLN ROCHESTER TRUST CO. v. McGOWAN, Collector of Internal Revenue.

United States District Court, W. D. New York.

January 22, 1953.


Attorney(s) appearing for the Case

Nixon, Hargrave, Devans & Dey, Rochester, N. Y., for plaintiff.

George L. Grobe, U. S. Atty., Buffalo, N. Y., for defendant.


KNIGHT, Chief Judge.

Defendant has moved under Rule 56 of the Federal Rules of Civil Procedure to enter judgment for the defendant dismissing the action on the ground that there is no genuine issue of any material fact and that defendant is entitled to a judgment as matter of law.

Plaintiff is the executor and trustee of the last will and testament of Frank M. Harroun, deceased. Upon the estate tax return filed by plaintiff with the defendant Collector of...

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