Josephine F. BENNETT, etc., and Harris Trust and Savings Bank, etc., Plaintiffs-Appellants,
v.
UNITED STATES of America, Defendant-Appellee.
United States Court of Appeals Seventh Circuit.https://leagle.com/images/logo.png
April 4, 1956.
April 4, 1956.
Attorney(s) appearing for the Case
Harry D. Orr, Jr., Chicago, Ill., James J. McClure, Jr., Chicago, Ill., Hopkins, Sutter, Owen, Mulroy & Wentz, Chicago, Ill., of counsel, for appellants.
H. Brian Holland, Asst. Atty. Gen., S. Dee Hanson, Atty., U. S. Dept. of Justice, Washington, D. C., Robert Tieken, U. S. Atty., Chicago, Ill., Charles K. Rice, Acting Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Morton K. Rothschild, Attorneys, Department of Justice, Washington, D. C., John P. Lulinski, Donald S. Lowitz, Asst. U. S. Attys., Chicago, Ill., for appellee.
Before MAJOR, FINNEGAN and SCHNACKENBERG, Circuit Judges.
United States Court of Appeals Seventh Circuit.
FINNEGAN, Circuit Judge.
Plaintiff executors'1 claim for refund, based upon alleged overpayment of federal estate taxes, was held barred by reason of a settlement agreement with the government. Relying upon the defendant's first affirmative defense coupled with an array of stipulated facts and documentary exhibits, the court below dismissed plaintiffs' complaint. The ruling was erroneous.
By their appeal the plaintiffs present...
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