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BANKERS TRUST COMPANY v. UNITED STATES

No. 249, Docket 35063.

438 F.2d 1046 (1971)

BANKERS TRUST COMPANY and Charles C. Link, Jr., Co-Executors of the Estate of Mae Moffat, Deceased, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided February 22, 1971.

Attorney(s) appearing for the Case

Daniel H. Murphy, II, Asst. U. S. Atty., S. D. N. Y. (Whitney North Seymour, Jr., U. S. Atty., and Alan B. Morrison, Asst. U. S. Atty., S. D. N. Y., on the brief), for defendant-appellant.

Joseph W. Burns, New York City (Burns, Van Kirk, Jube & Kafer, Gregory & Adams, and Julian A. Gregory, New York City, on the brief), for plaintiffs-appellees.

Before FRIENDLY, SMITH and ANDERSON, Circuit Judges.

ANDERSON, Circuit Judge:

Mae Moffat died on January 31, 1962, and her executors, Bankers Trust Company and Charles C. Link, Jr., filed the required estate tax return with a remittance of $523,598.78 on April 26, 1963. On January 24, 1966, the executors received a statutory notice of deficiency based on the disallowance of charitable deductions taken by the estate for certain trusts established by the decedent. The deficiency was paid on April 22, 1966 and a claim...

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