MANUFACTURERS HANOVER TRUST COMPANY v. UNITED STATES

No. 191-67.

410 F.2d 767 (1969)

MANUFACTURERS HANOVER TRUST COMPANY, as Executor of the Last Will and Testament of Caryl Hackstaff Wood, Deceased v. The UNITED STATES.

United States Court of Claims.

May 16, 1969.


Attorney(s) appearing for the Case

Edward S. Bentley, New York City, for plaintiff.

William C. Ballard, Jr., Washington, D. C., with whom was Asst. Atty. Gen. Johnnie M. Walters, for defendant. Philip R. Miller and Joseph Kovner, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, COLLINS, SKELTON, and NICHOLS, Judges.


ON DEFENDANT'S MOTION FOR SUMMARY JUDGMENT

COWEN, Chief Judge.

This is an income tax refund case that comes before the court on defendant's motion for summary judgment. All the facts are stipulated. For the reasons stated in the opinion, we find the plaintiff is not entitled to recover, and that the defendant's motion should be granted.

Plaintiff here is the duly appointed and acting executor of the estate of Mrs. Caryl Hackstaff Wood, who died testate...

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