Opinion
No. 121.
December 22, 1941.
On Appeal from a judgment for the defendant in an action to recover taxes erroneously collected as estate tax.
Frederick M. Schlater and De Forest Elder, both of New York City, (Joseph V. Lane, Jr., of New York City, of counsel), for plaintiff-appellant.
Mathias F. Correa, U.S. Atty., and William L. Lynch, both of New York City, for appellee.
Before L. HAND, SWAN, and CHASE, Circuit Judges.
Order, 42 F. Supp. 325, affirmed on opinion below.