ROSENBERG v. UNITED STATES

No. 13712.

309 F.2d 724 (1962)

Pierce ROSENBERG, Executor of the Estate of Benjamin Rosenberg, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Seventh Circuit.

November 14, 1962.


Attorney(s) appearing for the Case

Bruno V. Bitker, Robert L. Mann, Milwaukee, Wis., for appellant.

James B. Brennan, U. S. Atty., Milwaukee, Wis., Louis F. Oberdorfer, Asst. Atty. Gen., Martin B. Cowan, Atty., Tax Division, U. S. Department of Justice, Washington, D. C., Lee A. Jackson, Loring W. Post, Attys., Department of Justice, Washington, D. C., Philip L. Padden, Asst. U. S. Atty., for appellee.

Before HASTINGS, Chief Judge, and CASTLE and MAJOR, Circuit Judges.


CASTLE, Circuit Judge.

This is an appeal from a judgment of the District Court dismissing an action brought by the plaintiff-appellant, Pierce Rosenberg, Executor of the Estate of Benjamin Rosenberg, against the government for refund of an alleged overpayment of estate tax. The alleged overpayment results from a deficiency assessment made by the Commissioner of Internal Revenue on the basis that the commuted value of payments under an employee's pension plan insurance...

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