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BANK OF NEW YORK v. UNITED STATES

133 F.Supp. 445 (1955)

BANK OF NEW YORK and Julia Giles as Surviving Executors of the Estate of Sarah Jewett Robbins, Deceased, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court S. D. New York.

July 8, 1955.

Attorney(s) appearing for the Case

Appleton, Rice & Perrin, New York City, John D. Kernan, Jr., New York City, Clarence B. Higgins, New York City, of counsel, for plaintiffs.

J. Edward Lumbard, U. S. Atty., for Southern Dist. of New York, New York City, Morton S. Robson, Asst. U. S. Atty., New York City, of counsel, for defendant.

DAWSON, District Judge.

This is an action by the executors of an estate (hereafter referred to as "the taxpayer") for the refund of that part of an estate tax that was imposed, under § 811(c) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 811(c), due to the inclusion in the taxable estate of certain inter vivos transfers. The tax was paid in 1941, but § 7 of the Technical Changes Act of 1949, 63 Stat. 891 (hereafter referred to as the "T.C.A."...

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