UNITED STATES v. HERTER


148 F.Supp. 349 (1957)

UNITED STATES of America, Plaintiff, v. Louise K. HERTER, as Executrix of the Estate of Clarence S. Herter, Defendant.

United States District Court S. D. New York.

February 11, 1957.


Attorney(s) appearing for the Case

Paul W. Williams, U. S. Atty., for the Southern District of New York, New York City, for plaintiff, William Stackpole, Asst. U. S. Atty., New York City, of counsel.

Neilson Olcott, New York City, for defendant.


FREDERICK van PELT BRYAN, District Judge.

The Government sues to collect from defendant executrix of a decedent's estate the balance due on a deficiency assessment of estate taxes. In her answer defendant denies liability and interposes two affirmative defenses and a counterclaim. The Government now moves to strike these defenses, to dismiss the counterclaim and for summary judgment.

Decedent died on March 14, 1945 and his will was probated in the Surrogate...

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