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MATTER OF LEVY

No. 464, Docket 77-6150.

574 F.2d 128 (1978)

In the Matter of the Accounting of Abraham D. LEVY, as Administrator of the Estate of Charles Brown a/k/a Charles W. Brown, Deceased. STATE OF NEW YORK, Respondent-Appellant, v. UNITED STATES of America, Petitioner-Appellee.

United States Court of Appeals, Second Circuit.

Decided April 10, 1978.

Attorney(s) appearing for the Case

Allan E. Kirstein, Asst. Atty. Gen., New York City (Louis J. Lefkowitz, Atty. Gen. of the State of N. Y., Samuel A. Hirshowitz, First Asst. Atty. Gen., Irwin M. Strum, Asst. Atty. Gen. in Charge of Trusts and Estates Bureau, New York City, and Irving Atkins, New York State Tax Com'n, Sr. Atty., Albany, on the brief), for respondent-appellant.

William J. Hibsher, Asst. U. S. Atty., New York City (Robert B. Fiske, Jr., U. S. Atty., S. D. N. Y., and Patrick H. Barth, Asst. U. S. Atty., New York City, on the brief), for petitioner-appellee.

Before LUMBARD and MULLIGAN, Circuit Judges, and BRYAN, District Judge.

LUMBARD, Circuit Judge:

This appeal confronts us with the question whether a veteran's estate which escheats to the United States under 38 U.S.C. § 5220(a) is subject to New York estate taxation. New York appeals from a judgment in the Southern District, Cannella, J., that such property cannot constitutionally be taxed by the state. We affirm this ruling because we find that the federal statute precludes state taxation of property passing to the United States...

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