Opinion
No. 260, Docket 26899.
Argued March 9, 1962.
Decided March 9, 1962.
The executors of the estate of Charles Newman seek reversal of a judgment dismissing their complaint wherein they seek recovery of estate taxes allegedly erroneously paid.
Affirmed on the opinion below, United States District Court for the Southern District of New York, Palmieri, J., reported at 190 F. Supp. 671 (1960). An order denying a motion under Fed.R.Civ. P. 60(b), 28 U.S.C.A. for relief from the judgment is also affirmed on the opinion of Judge Palmieri, reported at 191 F. Supp. 792 (S.D.N.Y. 1961).
Wallstein, Menschel Wallstein, New York City (Leonard Wallstein, Jr., New York City, of counsel), for plaintiffs-appellants.
Robert M. Morgenthau, U.S. Atty. (Robert Arum, Vincent L. Broderick, David Klingsberg, Asst. U.S. Attys., of counsel), for defendant-appellee.
Before WATERMAN, KAUFMAN and MARSHALL, Circuit Judges.
Plaintiffs, as executors of the Estate of Charles Newman, appeal from a summary judgment granted by the court below, dismissing plaintiffs' complaint in an action for the recovery of estate taxes claimed to have been erroneously collected, and also appeal from a subsequent order of the same court denying plaintiffs' motion under Fed.R.Civ.Proc. 60(b), 28 U.S.C.A. for relief from that judgment.
The district court judgment and the subsequent order denying relief therefrom are affirmed on the studiously reasoned opinions of Judge Palmieri below, 190 F. Supp. 671 (S.D.N.Y. 1960), and 191 F. Supp. 792 (S.D.N.Y. 1961).