Bank of New York v. United States

McLAUGHLIN, Circuit Judge.

This is an appeal from a judgment of the District Court in an action for the recovery of alleged overpayment of estate taxes. The case was tried below without a jury on the complaint, answer, amended answer and stipulation of facts, in accordance with an order allowing a separate trial of the government’s affirmative defense that the taxpayer is estopped to maintain the suit. This was the only issue before the court.

The decedent, Edward R. Nichols, died September 30, 1935, a resident of Essex County, New Jersey. His will was duly probated with appellant named as…