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Chase National Bank of City of New York v. Higgins

December 22, 1941

CHASE NATIONAL BANK OF CITY OF NEW YORK, AS EXECUTOR OF THE ESTATE OF SUSAN D. GRIFFITH, APPELLANT,
v.
JOSEPH T. HIGGINS, COLLECTOR OF INTERNAL REVENUE, APPELLEE.



On Appeal from a judgment for the defendant in an action to recover taxes erroneously collected as estate tax.

Before L. HAND, SWAN, and CHASE, Circuit Judges.

Per Curiam.

Order, 42 F.Supp. 325, affirmed on opinion below.

19411222

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