New York Trust Co. v. United States

LEIBELL, District Judge.

The plaintiff, as trustee under the will of Cortlandt F. Bishop, deceased, brings this action to recover $6,802.43, paid as income tax and interest thereon for the year 1940. After the death of Mr. Bishop on March 30, 1935, his will was admitted to probate in the Surrogate’s Court, New York County, on April 25, 1935. His estate was in the hands of the three executors named in his will, Amy Bend Bishop, Edith Nixon (now Edith Nixon Falcke) and George L. Allin. Disagreements arose among the executors and they filed an intermediate account in the Surrogate’s Court, New…