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UNITED STATES v. MANNY

Nos. 341, 342, Dockets 80-6049, 80-6059.

645 F.2d 163 (1981)

UNITED STATES of America, Appellant, v. James C. MANNY, and the Bank of New York as Co-Executors of the Estate of Walter Roy Manny, Deceased, Appellees. UNITED STATES of America, Appellant, v. Robert C. STANLEY, Jr., Colton P. Wagner, and Manufacturers Hanover Trust Co., as Executors of the Estate of James G. Timolat, Jr., Appellees.

United States Court of Appeals, Second Circuit.

Decided April 1, 1981.

Attorney(s) appearing for the Case

David M. Jones, Asst. U. S. Atty., S. D. N. Y., New York City (John S. Martin, Jr., U. S. Atty., and Peter C. Salerno, Asst. U. S. Atty., New York City, on brief), for appellant.

Kenneth W. Greenawalt, New York City (Windels, Marx, Davies & Ives, and Robert D. Taisey, New York City, on brief), for appellees James C. Manny et al. as Executors, etc.

Colton P. Wagner, pro se (Humes, Andrews, Botzow & Wagner, and George W. Saam, New York City, on brief), for appellees Stanley et al. as Executors, etc.

Before MANSFIELD and NEWMAN, Circuit Judges, and BRIEANT, District Judge.

BRIEANT, District Judge:

In these cases, consolidated for appeal, the United States sued in the district court to reduce to judgment and collect unpaid federal estate taxes assessed against the respective estates of Walter Roy Manny, deceased, and James G. Timolat, Jr., deceased. The estate representatives had tendered certain U.S. Treasury bonds, known popularly as "flower bonds," sold under provisions which allow their use at par for the payment of estate taxes...

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