Case Resources
Search this Case
in Google Scholar
on the Web
Google Web Search
MSN Web Search
Yahoo! Web Search
in the News
Google News Search
Google News Archive Search
Yahoo! News Search
in the Blogs
BlawgSearch.com Search
Google Blog Search
Technorati Blog Search
in other Databases
Google Book Search
Justia Research Resources
Justia.com
Supreme Court Center
US Regulation Tracker
US District Court Opinions
Federal District Court Civil Case Filings
Legal Blog Search
Legal Podcast Search
USA Constitution Annotated
Online Research Resources
Cornell LII
Cornell Wex Dictionary & Encyclopedia
LLRX.com - Legal Research
Expert Witness Directory
Nolo Consumer & Business
US Court Forms
WashLaw Directory
World LII
Cases Provided By
Creative Commons
public.resource.org
BANKERS TRUST COMPANY and Leonard M. Wallstein, as Executorsof the Will of Charles Newman, Deceased,Plaintiffs-Appellants,v.UNITED STATES of America, Defendant-Appellee
United States Court of Appeals Second Circuit. - 299 F.2d 936
Argued March 9, 1962.Decided March 9, 1962
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.
PER CURIAM.
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).