BANKERS TRUST COMPANY AND LEONARD M. WALLSTEIN, AS EXECUTORS OF THE WILL OF CHARLES NEWMAN, DECEASED, PLAINTIFFS-APPELLANTS,
v.
UNITED STATES OF AMERICA, DEFENDANT-APPELLEE

2d Cir. | 1962-03-09
Nos. 260, Docket 26899
Before WATERMAN, KAUFMAN and MARSHALL, Circuit Judges.
299 F.2d 936 United States Court of Appeals for the Second Circuit (1962) Positive Treatment
Cited by 3 cases

Opinion of the Court
PER CURIAM.

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).


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