CITY NATIONAL BANK AND TRUST COMPANY OF COLUMBUS v. UNITED STATES

No. 14922.

312 F.2d 118 (1963)

CITY NATIONAL BANK AND TRUST COMPANY OF COLUMBUS, Administrator w/w/a of the Estate of Bess M. Kelly, deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Sixth Circuit.

January 23, 1963.


Attorney(s) appearing for the Case

John D. Connor and Edmund D. Doyle, Columbus, Ohio, Connor, Connor & Bennett, Columbus, Ohio, Porter, Stanley, Treffinger & Platt, Columbus, Ohio, on brief, for appellant.

Edward L. Rogers, Department of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., Meyer Rothwacks, Attorney, Department of Justice, Washington, D. C., Joseph P. Kinneary, U. S. Atty., Robert A. Bell, Asst. U. S. Atty., on brief, for appellee.

Before CECIL, Chief Judge, MILLER and SMITH, Circuit Judges.


PER CURIAM.

The appellant, City National Bank and Trust Company of Columbus, Ohio, is the duly qualified and acting administrator w/w/a of the Estate of Bess M. Kelly, deceased. The Bank brought this action against the United States in the District Court for the Southern District of Ohio, Eastern Division, for the recovery of federal estate taxes in the approximate amount of $241,000 paid by the Bank for the estate of Bess M. Kelly.

The sole question presented...

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