EMPIRE TRUST COMPANY v. UNITED STATES


226 F.Supp. 623 (1963)

EMPIRE TRUST COMPANY, Charlotte Mallory Mixsell, Robert H. Minton and T. Howard Snethen, Executors of the Will of Harold R. Mixsell, Deceased, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court S. D. New York.

December 26, 1963.


Attorney(s) appearing for the Case

Jackson, Nash, Brophy, Barringer & Brooks, New York City, Lawrence P. McGauley, Charles W. Ufford, Jr., of counsel, and Meleney, Dick & Engel, New York City, Clarence C. Meleney, of counsel, for plaintiffs.

Robert M. Morgenthau, U. S. Atty., Southern Dist. of New York; Robert Arum, Patricia A. Garfinkel, Asst. U. S. Attys., of counsel, for defendant.


LEVET, District Judge.

This is a suit for refund of federal estate taxes. This court has jurisdiction of the action under 28 U.S.C. § 1346(a) (1). Plaintiffs, as executors of the estate of Harold R. Mixsell, deceased, bring this action to recover $45,561.61 of estate tax and $4,911.29 of deficiency interest paid by them to the Internal Revenue Service on March 31, 1961. Three separate and distinct issues are raised in this suit for refund. Two of the issues,...

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