UNION NATIONAL BANK OF TROY v. UNITED STATES

Civ. A. No. 7731.

195 F.Supp. 382 (1961)

UNION NATIONAL BANK OF TROY and Frank V. Sutland, as Executors of the Last Will and Testament of Louis H. Gross, Deceased, Plaintiffs v. UNITED STATES of America, Defendant.

United States District Court N. D. New York.

June 29, 1961.


Attorney(s) appearing for the Case

Smith, Pattison, Sampson & Jones, Troy, N. Y., for plaintiffs; Lambert L. Ginsberg, Troy, N. Y., of counsel.

Justin J. Mahoney, U. S. Atty., Syracuse, N. Y., Louis F. Oberdorfer, Asst. Atty. Gen., Lyle M. Turner, Jerome Fink, R. Michael Duncan, Attys., Dept. of Justice, Washington, D. C., of counsel, for defendant.


JAMES T. FOLEY, District Judge.

This suit is for the refund of federal income taxes. Alternative relief is requested by the plaintiffs, i. e., the refund of $7,019.66, plus statutory interest for taxes paid by the decedent for the calendar year 1954, or, if such claim is not upheld, the refund of $19,384.77 with interest for the calendar year 1953. Unlike many of these actions, the facts are uncomplicated, as well as—in my judgment —the law to be interpreted...

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