UNITED STATES v. MATHESON

No. 595, Docket 75-6062.

532 F.2d 809 (1976)

UNITED STATES of America, Plaintiff-Appellee, v. William L. MATHESON, Executor of the Will of Dorothy Gould Burns, Deceased, Defendant-Appellant. William L. MATHESON, Executor of the Will of Dorothy Gould Burns, Deceased, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided March 3, 1976.


Attorney(s) appearing for the Case

John S. Martin, Jr., New York City (Herbert H. Chaice, Martin, Obermaier & Morvillo, Patterson, Belknap & Webb, New York City, of counsel), for appellant Matheson.

Mel P. Barkan, Asst. U. S. Atty. (Thomas J. Cahill, U. S. Atty., William S. Brandt, Asst. U. S. Atty., of counsel), for appellee United States.

Before LUMBARD, SMITH and MANSFIELD, Circuit Judges.


MANSFIELD, Circuit Judge.

Since United States citizenship is considered by most to be a prized status, it is usually the government which claims that the citizen has lost it, over the vigorous opposition of the person facing the loss. In this rare case the roles are reversed. Here the estate of a wealthy deceased United States citizen seeks to establish over the government's opposition that she expatriated herself. As might be suspected, the reason is several million...

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