ABRAMS v. U.S.

No. 1277, Docket 86-6054.

797 F.2d 100 (1986)

Barbara ABRAMS, as Executrix of Lillian Hyman, Deceased, Plaintiff-Appellant, v. The UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Second Circuit.

Decided August 4, 1986.


Attorney(s) appearing for the Case

Charles R. Van De Walle, Great Neck, N.Y. (Martin, Van de Walle, Guarino & Donohue, Great Neck, N.Y., on brief), for plaintiff-appellant.

Jordan Stanzler, Asst. U.S. Atty., New York City (Rudolph W. Giuliani, U.S. Atty. for S.D.N.Y., Steven E. Obus, Asst. U.S. Atty., New York City, on brief), for defendant-appellee.

Before VAN GRAAFEILAND, KEARSE and MINER, Circuit Judges.


KEARSE, Circuit Judge:

Plaintiff Barbara Abrams, suing as executrix of the estate of her mother Lillian Hyman, appeals from a judgment of the United States District Court for the Southern District of New York, Robert L. Carter, Judge, dismissing her complaint seeking a refund of $26,220 in estate tax assessed on Lillian Hyman's estate and paid under protest. The district court granted the government's motion for summary judgment dismissing the complaint on...

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