Case Name: EMPIRE TRUST COMPANY and Peter Dauk, Executors of the Will of Mary Lois K. McIntosh, Appellants, v. UNITED STATES of America, Appellee
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1963-11-27
Citations: 324 F.2d 507
Docket Number: No. 8, Docket 28133
Parties: EMPIRE TRUST COMPANY and Peter Dauk, Executors of the Will of Mary Lois K. McIntosh, Appellants, v. UNITED STATES of America, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 324
Pages: 507–508

Head Matter:
EMPIRE TRUST COMPANY and Peter Dauk, Executors of the Will of Mary Lois K. McIntosh, Appellants, v. UNITED STATES of America, Appellee.
No. 8, Docket 28133.
United States Court of Appeals Second Circuit.
Argued Oct. 9, 1963.
Decided Nov. 27, 1963.
Empire Trust Company and Peter Dauk, executors of the will of Mary Lois K. McIntosh, appeal from a judgment dismissing their action for refund of estate taxes.
Frederick Pope, Jr., of Pullman, Cornley, Bradley & Reeves, Bridgeport, Conn. (J. Kenneth Bradley, of Pullman, Cornley, Bradley & Reeves, Bridgeport, Conn., on the brief), for appellants.
Michael Mulroney, Atty., Dept, of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and David 0. Walter, Attys., Dept, of Justice, Washington, D. C., and Robert C. Zampano, U. S. Atty., and James D. O’Connor, Asst. U. S. Atty., D. Conn., New Haven, Conn., on the brief), for appellee.
Before CLARK, MOORE and KAUFMAN, Circuit Judges.

Opinion:
PER CURIAM:
The judgment is affirmed on the authority of Elbert v. Johnson, 2 Cir., 164 F.2d 421, and the opinion of Judge Timbers below, D.C.Conn., 214 F.Supp. 731.