FIDELITY-PHILADELPHIA TRUST COMPANY v. UNITED STATES

No. 11407.

222 F.2d 379 (1955)

FIDELITY-PHILADELPHIA TRUST COMPANY and J. Reece Lewis, Executors of the Will of Anna C. Burr, Deceased, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Third Circuit.

Filed April 21, 1955.

As Amended on Denial of Rehearing June 22, 1955.


Attorney(s) appearing for the Case

Alfred J. McDowell, Philadelphia, Pa. (Frederick H. Knight, John Anthony Day, Morgan, Lewis & Bockius, Philadelphia, Pa., on the brief), for appellant.

Robert B. Ross, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, Sp. Assts. to the Atty. Gen., W. Wilson White, U. S. Atty., Philadelphia, Pa., on the brief), for appellee.

Before GOODRICH, KALODNER, Circuit Judges and LORD, District Judge.


KALODNER, Circuit Judge.

Plaintiffs, Fidelity-Philadelphia Trust Company and J. Reece Lewis ("Fidelity"), executors of the will of Anna C. Burr, brought suit in the United States District Court for the Eastern District of Pennsylvania for a refund of federal estate tax in the amount of $8,215.13 plus interest. The District Court heard the case upon stipulated facts and ordered judgment for the defendant.1

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