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NEW YORK TRUST CO. v. UNITED STATES

115 F.Supp. 661 (1953)

NEW YORK TRUST CO. v. UNITED STATES.

United States District Court S. D. New York.

July 14, 1953.

Attorney(s) appearing for the Case

Willkie, Owen, Farr, Gallagher & Walton, New York City, for plaintiff (William W. Ellis, Jr., 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.

The plaintiff, as trustee under the will of Cortlandt F. Bishop, deceased, brings this action to recover $6,802.43, paid as income tax and interest thereon for the year 1940. After the death of Mr. Bishop on March 30, 1935, his will was admitted to probate in the Surrogate's Court, New York County, on April 25, 1935. His estate was in the hands of the three executors named in his will, Amy Bend Bishop, Edith Nixon (now Edith Nixon Falcke)...

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