UNION TRUST CO. OF ROCHESTER v. UNITED STATES

No. 1076.

5 F.Supp. 259 (1933)

UNION TRUST CO. OF ROCHESTER v. UNITED STATES.

District Court, W. D. New York.

October 3, 1933.


Attorney(s) appearing for the Case

Harris, Beach, Folger, Bacon & Keating, of Rochester, N. Y., for plaintiff.

Richard H. Templeton, U. S. Atty., of Buffalo, N. Y., and Joseph J. Doran, Asst. U. S. Atty., of Rochester, N. Y.


KNIGHT, District Judge.

The case is submitted on an agreed stipulation of facts. These facts are as follows:

On October 13, 1926, plaintiff filed a federal estate tax return for the estate of Charles Larrowe, deceased, and on February 23, 1927, paid the tax reported thereon of $21,589.34. Thereafter an additional tax of $284.50 was assessed against the estate, and this, together with interest, was paid October 26, 1927.

On August 15, 1931, plaintiff...

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