BANKERS TRUST COMPANY v. UNITED STATES


178 F.Supp. 267 (1959)

BANKERS TRUST COMPANY, as Executor of the Will of Harriet Delta Ellis, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. New York.

November 5, 1959.


Attorney(s) appearing for the Case

Sullivan, Donovan, Hanrahan, McGovern & Lane, New York City, for plaintiff.

S. Hazard Gillespie, Jr., U. S. Atty., for Southern Dist. of New York, New York City.

Myron J. Wiess, Asst. U. S. Atty., Monticello, N. Y., of counsel, for defendant.


RYAN, Chief Judge.

Plaintiff and defendant have moved for summary judgment on the first count pleaded in the complaint wherein plaintiff seeks to recover $13,968.20, on the ground that it represents an illegal and excessive estate tax levied and collected of the plaintiff Executor.

We are not concerned with the second count of the complaint, which seeks recovery of the sum of $1,951.23 illegally levied and collected as additional estate tax of this same plaintiff...

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