IRVING TRUST COMPANY v. UNITED STATES

No. 199, Docket 23349.

221 F.2d 303 (1955)

IRVING TRUST COMPANY and Ernest Crawford May, as Executors of the Will of Charles H. Hastings, deceased, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided April 5, 1955.


Attorney(s) appearing for the Case

Cardozo & Cardozo, New York City (Eli J. Blair, Benjamin M. Cardozo and Lewis B. Greenbaum, New York City, of counsel), for plaintiffs-appellants.

J. Edward Lumbard, U. S. Atty. for the Southern Dist. of New York, New York City (Thomas C. Burke, Asst. U. S. Atty., New York City, of counsel), for defendant-appellee.

Before MEDINA and HINCKS, Circuit Judges, and BURKE, District Judge.


MEDINA, Circuit Judge.

This is an appeal by the executors of the estate of Charles H. Hastings from an order granting defendant's cross-motion for summary judgment in an action to recover federal estate taxes paid under protest. D.C., 129 F.Supp. 303.

The decedent died on February 21, 1942 and certain heirs at law, next of kin and distributees filed objections to the probate of the will which, after setting up a few annuities...

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