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WILSON v. UNITED STATES

No. 342, Docket 24958.

257 F.2d 534 (1958)

Rosamond Underwood Smith WILSON, Thomas W. Smith and Frank Stapleton, as Executors of the Estate of Cothran P. Smith, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided July 11, 1958.

Attorney(s) appearing for the Case

Costello, Cooney & Fearon, M. H. Dwyer, Syracuse, N. Y. (James A. Martin, Syracuse, N. Y., on the brief), for plaintiffs-appellants.

Charles K. Rice, Asst. Atty. Gen., John J. Pajak, Lee A. Jackson, A. F. Prescott, George W. Beatty, Dept. of Justice, Washington, D. C., Theodore F. Bowes, U. S. Atty., Syracuse, N. Y., for defendant-appellee.

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

GALSTON, District Judge.

The taxpayers, as executors of an estate, appeal from an order of the District Court for the Northern District of New York dated September 18, 1957, dismissing their complaint in which they asked for a partial refund of the 1949 income tax paid by the estate.

Plaintiffs were duly appointed executors of the estate of Cothran P. Smith on January 12, 1949. Decedent's estate was valued at $1,027,940.53, and was made up principally of decedent...

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