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HIGHT v. UNITED STATES

No. 136, Docket 24781.

256 F.2d 795 (1958)

H. Wadsworth HIGHT, One of the Executors of the Will of Alice F. Cochran, Deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided June 18, 1958.

Attorney(s) appearing for the Case

Charles M. Lyman, New Haven, Conn. (Cleaveland J. Rice, Jr., New Haven, Conn., Jackson J. Holtz, Hershel Zonderman, Boston, Mass., on the brief), for plaintiff-appellant.

Frederic G. Rita, Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attorneys, Washington, D. C., Simon S. Cohen, U. S. Atty., Hartford, Conn., on the brief), for defendant-appellee.

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

MOORE, Circuit Judge.

Plaintiff, the surviving executor under the will of Alice F. Cochran, deceased, brought this action to recover $369,180.86 with interest from May 31, 1943 paid by the executors because of an estate tax deficiency assessment which resulted from the disallowance of any charitable deduction for legacies distributed pursuant to Mrs. Cochran's will.1 The district court dismissed the action on the merits.

The testatrix...

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