United States v. James C. Manny, and the Bank of New York as Co-Executors of the Estate of Walter Roy Manny, Deceased, United States of America v. Robert C. Stanley, Jr., Colton P. Wagner, and Manufacturers Hanover Trust Co., as Executors of the Estate of James G. Timolat, Jr.

645 F.2d 163

81-1 USTC P 13,400

UNITED STATES of America, Appellant,

v.

James C. MANNY, and the Bank of New York as Co-Executors of

the Estate of Walter Roy Manny, Deceased, Appellees.

UNITED STATES of America, Appellant,

v.

Robert C. STANLEY, Jr., Colton P. Wagner, and Manufacturers

Hanover Trust Co., as Executors of the Estate of

James G. Timolat, Jr., Appellees.

Nos. 341, 342, Dockets 80-6049, 80-6059.

United States Court of Appeals,

Second Circuit.

Argued Dec. 19, 1980.

Decided April 1, 1981.

1

David M. Jones, Asst. U. S. Atty., S. D. N. Y., New York City (John S. Martin, Jr., U. S. Atty., and Peter C.…