Legal Opinion
Bankers Trust Co. v. United States
District Court, S.D. New York
Decided March 27, 1961PublishedCited by 3 opinions
1Opinion of the Court
PALMIERI, District Judge.
This is an application pursuant to Fed.R.Civ.P. 60(b), 28 U.S.C.A. for relief from the order of this court, dated December 29, 1960, granting the Government’s motion for summary judgment and denying the plaintiffs’ cross-motion for summary judgment.1 In dismissing plaintiffs’ tax refund claim, I ruled in favor of the Government’s contention that statistical data, without more, was insufficient to demonstrate that the possibility of the birth of issue to a 47 year old married female life tenant was “so remote as to be negligible.”
The decision on the motions for summary…
2Cases cited4 opinions
- Smith v. PollinCourt of Appeals for the D.C. Circuit · 1952
- City Bank Farmers' Trust Co. v. United StatesCourt of Appeals for the Second Circuit · 1935
- United States v. MinkoffCourt of Appeals for the Second Circuit · 1950
- Freedman v. Overseas Scientific Corp.District Court, S.D. New York · 1956
3Cited by3 opinions
- Estate of Sol Schildkraut, Deceased, Eugene Schildkraut and Lester Schildkraut, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1966
- Bankers Trust Co. v. United StatesCourt of Appeals for the Second Circuit · 1962
- Bankers Trust Company and Leonard M. Wallstein, as Executors of the Will of Charles Newman, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1962