Bankers' Trust Co. v. Bowers
Court of Appeals for the Second Circuit
Appeal from the District Court of the United States for the Southern District of New York. Action at law by the Bankers’ Trust Company and Erederick H. Pearce, executors of the will of John Glackner, deceased, against Frank K. Bowers, Collector of Internal Revenue for the Second District of New York. Judgment for defendant, and plaintiff appeals.
1Opinion of the Court
MANTON, Circuit Judge.
We shall refer to the parties as below, plaintiffs and defendant. The plaintiffs have appealed from a judgment at law. Their remedy on appeal is by writ of error, and we shall treat their appeal as a writ of error, pursuant to the Act of September 6, 1916, c. 448, § 4, 39 Stat. 727 (Comp. St. § 1649a), ignoring the mistake and regarding the action taken as appropriate, so as to bring the cause here for review.
John Glackner died April 4, 1921,. leaving a will which was duly admitted to probate and the plaintiffs qualified as his executors. On March 15, 1922, they filed…
2Cases cited9 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Gould v. GouldSupreme Court of the United States · 1917
- Bate Refrigerating Co. v. SulzbergerSupreme Court of the United States · 1895
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- United States v. WigglesworthU.S. Circuit Court for the District of Massachusetts · 1842
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