SECOND NATIONAL BANK OF NEW HAVEN v. UNITED STATES

No. 89, Docket 28868.

351 F.2d 489 (1965)

The SECOND NATIONAL BANK OF NEW HAVEN, Executor of the Will of Frederick F. Brewster, late of Hamden, Deceased, Plaintiff-Appellee-Appellant, v. UNITED STATES of America, Defendant-Appellant-Appellee.

United States Court of Appeals Second Circuit.

Decided September 28, 1965.


Attorney(s) appearing for the Case

Curtiss K. Thompson, New Haven, Conn. (John H. Weir, New Haven, Conn., of counsel), for plaintiff-appellee-appellant.

John B. Jones, Jr., Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Timothy B. Dyk, Attys., Dept. of Justice, Washington, D. C., of counsel; Robert C. Zampano, U. S. Atty., Dist. of Connecticut, on the brief), for defendant-appellant-appellee.

Before MOORE, KAUFMAN and MARSHALL, Circuit Judges.


MOORE, Circuit Judge.

The Second National Bank of New Haven, Executor of the Will of Frederick F. Brewster (referred to as the executor and the Bank), brought this suit to recover federal estate taxes in excess of $1,600,000 allegedly assessed erroneously and illegally against the estate and paid under protest. The facts are not in dispute.

Frederick F. Brewster, a resident of Connecticut, died on September 16, 1958. By...

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