UNITED STATES v. PEARSON

No. 60 Civ. 690.

258 F.Supp. 686 (1966)

UNITED STATES of America, Plaintiff, v. Harlow S. PEARSON, Individually, Harlow S. Pearson and Bankers Trust Company, as Co-Trustees under the Will of Edward J. Pearson, deceased, the First Pennsylvania Banking & Trust Company, Annabelle Webb Pearson, Helen Ridgeway Pearson, Robert L. Ridgeway, and Arden H. Rathkopf, Individually, and as Executor of the Estate of Gertrude S. Pearson, deceased, Defendants.

United States District Court S. D. New York.

May 27, 1966.


Attorney(s) appearing for the Case

Robert M. Morgenthau, U. S. Atty., Southern District of New York, for plaintiff; Alvin H. Meadow, Asst. U. S. Atty., of counsel.

Dillon & O'Brien, New York City, for defendant Annabelle Webb Pearson; James McGarry, New York City, of counsel.

Berle & Berle, New York City, for defendants Harlow S. Pearson and Helen Ridgeway Pearson; Thorold J. Deyrup, New York City, of counsel.

Browne, Hyde & Dickerson, New York City, for defendant Bankers Trust Co., as Co-Trustee; John H. Reilly, Jr., New York City, of counsel.

William T. Griffin, New York City, for defendant First Pennsylvania Banking & Trust Co.

Donald MacDonald, New York City, for defendant Arden H. Rathkopf, Individually, and as Executor of Estate of Gertrude S. Pearson, Deceased.


OPINION

LEVET, District Judge.

The plaintiff, United States of America, moves for an order dismissing the five affirmative defenses and counterclaims of defendant Annabelle Webb Pearson (hereinafter "Annabelle") on the ground that they fail to state claims upon which relief may be granted and granting summary judgment in favor of the United States as to the defendant Annabelle.

The pleadings now concerned are the third amended complaint of plaintiff...

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