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MEYER v. UNITED STATES

No. 13.

364 U.S. 410 (1960)

81 S.Ct. 210

5 L.Ed.2d 161

MEYER ET AL. v. UNITED STATES.

Supreme Court of United States.

Decided November 21, 1960.

Attorney(s) appearing for the Case

Donald S. Day argued the cause for petitioners. On the brief was Alfred M. Saperston.

I. Henry Kutz argued the cause for the United States. With him on the brief were Solicitor General Rankin, Assistant Attorney General Rice and John J. Pajak.

MR. JUSTICE WHITTAKER delivered the opinion of the Court.

Petitioners, who are executors of the estate of Albert F. Meyer, brought this suit to recover an alleged overpayment of federal estate taxes and the District Court granted the relief asked. 166 F.Supp. 629. The Court of Appeals reversed, 275 F.2d 83, and we granted the executors' petition for certiorari...

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