Chemical Bank & Trust Company, As Executor of Siegfried Kahn, Deceased, Appellee, v. Rea Forhan Pedrick, As Administratrix of William J. Pedrick, Deceased, Appellant, 185 F.2d 1022 (2d Cir. 1951)

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US Court of Appeals for the Second Circuit - 185 F.2d 1022 (2d Cir. 1951) Argued January 3, 1951
Decided January 19, 1951

On appeal from a judgment of the District Court for the Southern District of New York for the plaintiff in an action to recover estate taxes erroneously collected.

Ellis N. Slack, Sp. Asst. to Atty. Gen., Irving H. Saypol, U. S. Atty., John D. Kelly, Asst. U. S. Atty., New York City, Theron Caudle, Asst. Atty. Gen., George D. Webster, Washington, D. C., for defendant-appellant.

Edward Lee, New York City, Eisman, Lee, Corn, Lewine & Sheftel, New York City, for plaintiff-appellee.

Before L. HAND, Chief Judge, and SWAN and AUGUSTUS N. HAND, Circuit Judges.


Judgment affirmed on the authority of Jandorf's Estate v. Commissioner of Internal Revenue, 2 Cir., 171 F.2d 464 and Pennsylvania Company for Banking and Trusts v. United States, 3 Cir., 185 F.2d 125.