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PITTSFIELD NATIONAL BANK v. UNITED STATES

Civ. A. No. 59-111.

181 F.Supp. 851 (1960)

PITTSFIELD NATIONAL BANK, Executor of Estate of Samuel G. Colt, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Massachusetts.

March 3, 1960.

Attorney(s) appearing for the Case

Alex J. MacFarland, Herrick, Smith, Donald, Farley & Ketchum, Boston, Mass., for plaintiff.

Andrew A. Caffrey, Asst. U. S. Atty., Boston, Mass., for defendant.

SWEENEY, Chief Judge.

This is an action to recover estate taxes alleged to have been erroneously assessed against and collected from the estate of the plaintiff's decedent. The action was tried on an agreed statement of facts and was very well briefed.

Findings of Fact

The agreed statement of facts is adopted as the Court's Findings of Fact. From it it appears that all conditions precedent to the right of the plaintiff to bring this action have been...

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