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BANK OF NEW YORK v. UNITED STATES

115 F.Supp. 375 (1953)

BANK OF NEW YORK v. UNITED STATES.

United States District Court S. D. New York.

June 29, 1953.

Attorney(s) appearing for the Case

Nevius, Brett & Kellogg, New York City, for plaintiff (Emil V. Pilz, New York City, of counsel).

J. Edward Lumbard, U. S. Atty. for Southern District of New York, New York City, for defendant (James A. Devlin, Asst. U. S. Atty., New York City, of counsel).

LEIBELL, District Judge.

This is a suit for a refund of part of the estate tax paid by the executors of Eugene Kruskal, who died July 10, 1944. He left a last will and testament, dated February 25, 1943, which was admitted to probate in the Court of Probate for the District of Roxbury, Connecticut, on August 2, 1944, and letters testamentary were issued to his executors on the same day. The suit is now prosecuted by the Bank of New York, as successor executor of the...

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