The Mildred Cotler Trust, John W. Hughes, Shirley Mellon, Trustees, the Justine Chelsea Brandy Trust, Trustees, and Estate of Mildred Cotler, and Shirley Mellon Trust, United States of America

184 F.3d 168 (2nd Cir. 1999)

THE MILDRED COTLER TRUST, JOHN W. HUGHES, SHIRLEY MELLON, Trustees, The Justine Chelsea Brandy Trust, Trustees, and Estate of Mildred Cotler, Executrix, and SHIRLEY MELLON TRUST, Plaintiffs-Appellants,

UNITED STATES OF AMERICA, Defendant-Appellee

Docket No. 98-6095

August Term, 1998

UNITED STATES COURT OF APPEALS

SECOND CIRCUIT

Argued May 5, 1999

Decided July 9, 1999

Appeal from a judgment entered after trial in the United States District Court for the Eastern District of New York, Gleeson, J., granting entitlement to the United States for taxes collected pursuant to 26…