NATCHEZ v. UNITED STATES

No. 687, Docket 82-6210.

705 F.2d 671 (1983)

Daniel S. NATCHEZ and Peter Natchez, Executors of the Estate of Benjamin H. Natchez, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided April 15, 1983.


Attorney(s) appearing for the Case

Janis P. Farrell, Asst. U.S. Atty., New York City (John S. Martin, Jr., U.S. Atty. for the Southern District of New York, David M. Jones, Peter C. Salerno, Asst. U.S. Attys., New York City, of counsel), for defendant-appellant.

Kenneth Simon, New York City (Taylor, Ferencz & Simon, New York City of counsel), for plaintiff-appellee Estate of Benjamin H. Natchez.

Before MANSFIELD and MESKILL, Circuit Judges, and NEAHER, District Judge.


MANSFIELD, Circuit Judge:

The United States appeals from a judgment entered in the Southern District of New York, Vincent L. Broderick, Judge, in favor of the plaintiffs Daniel Natchez and Peter Natchez, executors of the estate of Benjamin Natchez, on their claim for a refund of federal estate taxes. We affirm.

Benjamin and Gladys Natchez were married in New York in 1939. In February 1970, while residents of New York, they executed a written separation...

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