CITY BANK FARMERS TRUST COMPANY v. UNITED STATES


174 F.Supp. 583 (1959)

CITY BANK FARMERS TRUST COMPANY, as Executor of Last Will and Testament of Clara J. Pineyro, Deceased, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. New York.

June 16, 1959.


Attorney(s) appearing for the Case

Angulo, Cooney, Marsh & Ouchterloney, New York City, for plaintiff (Gilbert Frei, New York City, of counsel).

S. Hazard Gillespie, Jr., U. S. Atty., for Southern Dist. of New York, New York City, for defendant (William F. Suglia, Asst. U. S. Atty., New York City, of counsel).


RYAN, Chief Judge.

This suit filed to recover Federal Estate Tax erroneously assessed and wrongfully collected comes to us for trial upon stipulated facts. Jurisdiction is predicated under Section 1346(a) (1), Title 28 U.S.C.

Plaintiff, as Executor of the Last Will and Testament of Clara J. Pineyro, deceased, duly filed a federal estate tax return and paid $5,734.25, the amount of tax shown to be due by the return. Thereafter, upon audit, the Commissioner...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases