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COMMERCIAL NAT. BANK & TRUST CO. OF N. Y. v. JOHNSON

123 F.Supp. 728 (1954)

COMMERCIAL NAT. BANK & TRUST CO. OF NEW YORK v. JOHNSON.

United States District Court, S. D. New York.

May 5, 1954.

Attorney(s) appearing for the Case

Dwight, Royall, Harris, Koegel & Caskey, New York City, for plaintiff, Charles V. Parsell, Caesar L. Pitassy, New York City, of counsel.

J. Edward Lumbard, U. S. Atty. for the Southern Dist. of New York, New York City, Samuel R. Pierce, Jr., Asst. U. S. Atty., New York City, of counsel.

GODDARD, District Judge.

This is a suit by the Commercial National Bank and Trust Company, as executor of the will of Sidney R. Kent, to recover estate taxes claimed to have been illegally collected, with interest thereon. The sole issue here is the includability, as part of the decedent's taxable estate, of the $10,000 proceeds of a group life insurance policy. The government concedes that certain refunds on other over assessments are owing to the plaintiff.

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