Opinion
No. 126, Docket 21846.
Argued January 3, 1951.
Decided January 19, 1951.
On appeal from a judgment of the District Court for the Southern District of New York for the plaintiff in an action to recover estate taxes erroneously collected.
Ellis N. Slack, Sp. Asst. to Atty. Gen., Irving H. Saypol, U.S. Atty., John D. Kelly, Asst. U.S. Atty., New York City, Theron Caudle, Asst. Atty. Gen., George D. Webster, Washington, D.C., for defendant-appellant.
Edward Lee, New York City, Eisman, Lee, Corn, Lewine Sheftel, New York City, for plaintiff-appellee.
Before L. HAND, Chief Judge, and SWAN and AUGUSTUS N. HAND, Circuit Judges.
Judgment affirmed on the authority of Jandorf's Estate v. Commissioner of Internal Revenue, 2 Cir., 171 F.2d 464 and Pennsylvania Company for Banking and Trusts v. United States, 3 Cir., 185 F.2d 125.