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UNITED STATES v. SHEPARD'S ESTATE

Civ. No. 7322.

196 F.Supp. 281 (1961)

UNITED STATES of America, Plaintiff v. ESTATE of Kenneth L. SHEPARD, the Legatees Under the Will of Kenneth L. Shepard Who Are Raymond F. Shepard, Norman J. Shepard, Carl P. Shepard, Milo J. Shepard, Elsie M. Shepard, Carli Flo Ames Shepard and Milo J. Shepard, Executor of the Estate of Kenneth L. Shepard, Defendants.

United States District Court N. D. New York.

June 19, 1961.

Attorney(s) appearing for the Case

Justin J. Mahoney, U. S. Atty., Syracuse, N. Y., Robert A. Contiguglia, Asst. U. S. Atty., Syracuse, N. Y., of counsel; William v. Crosswhite, Regional Counsel, New York City, Robert D. Whoriskey, Sp. Atty. Internal Revenue Service, New York City, on brief, for plaintiff.

Milo J. Shepard, Syracuse, N. Y., for Estate of Kenneth L. Shepard; Milo J. Shepard individually and as Executor of Estate of Kenneth L. Shepard, Elsie Shepard and Carl P. Shepard.

Costello, Cooney & Fearon, Syracuse, N. Y., for defendants Norman J. Shepard and Raymond F. Shepard.

BRENNAN, Chief Judge.

In this action plaintiff seeks to recover unpaid income taxes for the year 1947. An appropriate judgment is sought against the executor of the estate of the deceased taxpayer and several legatees under his will to whom moneys have been paid by the executor from the assets of the estate.

The facts are substantially undisputed. The applicability of statutory provisions limiting the time, within which a tax assessment may be made and an...

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