GAUGLER v. UNITED STATES

No. 119, Docket 27677.

312 F.2d 681 (1963)

Eva L. GAUGLER, on behalf of herself and as Executrix Under the Last Will and Testament of Raymond C. Gaugler, Deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided January 24, 1963.


Attorney(s) appearing for the Case

Vincent R. Fitzpatrick, New York City (Wesley N. Fach, New York City, on the brief), for plaintiff-appellant.

Morton L. Ginsberg, Asst. U. S. Atty., New York City (Robert M. Morgenthau, U. S. Atty. for Southern Dist. of New York, and Robert Arum, Asst. U. S. Atty., New York City, on the brief), for defendant-appellee.

Before MEDINA, WATERMAN and MOORE, Circuit Judges.


MEDINA, Circuit Judge.

Plaintiff appeals from an adverse judgment after a non-jury trial in the Southern District of New York, in an action brought under 28 U.S.C., Section 1346(a) (1) to recover income taxes paid under protest for the year 1952 in the amount of $61,482.58. We hold that Judge Levet properly determined that $72,727.27 paid by the American Cyanamid Company to appellant as the widow of Raymond C. Gaugler, who was, at the time of his death, President...

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