BAILEY v. RATTERRE

No. 277, Docket 24456.

243 F.2d 454 (1957)

Charles S. BAILEY, Executor of the Will of Rose Bailey, Plaintiff-Appellant, v. R. J. RATTERRE, Acting Director of Internal Revenue of the United States of America, for the Northern District of New York, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided April 5, 1957.


Attorney(s) appearing for the Case

Frederic C. Barns, Utica, N. Y., for plaintiff-appellant.

Charles K. Rice, Asst. Atty. Gen., Robert N. Anderson and Frederic G. Rita, Washington, D. C., Theodore F. Bowes, U. S. Atty., Syracuse, N. Y., for defendant-appellee.

Before MEDINA and WATERMAN, Circuit Judges, and GALSTON, District Judge.


GALSTON, District Judge.

This is an appeal from a judgment of the District Court dismissing the complaint.

The action seeks to recover $10,549.61, with interest from August 8, 1950, upon the alleged over-payment of federal inheritance taxes in the estate of Rose Bailey.

It appears that on August 30, 1950 the plaintiff in his representative capacity as the executor of the decedent filed a United States estate tax return and paid a tax of $30,804.04...

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