Court of Appeals for the Second Circuit April 29, 1959, Nos. 59 & 60, Dockets 24993, 24994 (Mandel v. Sturr)

lead-opinion

GIBSON, District Judge.

Abraham Mandel, executor under the will of Max Mandel, and the beneficiaries, Pauline Hoffman, Lillian Starr, Joseph J. Mandel, Abraham Mandel, hereinafter referred to as the beneficiaries, brought their actions to recover amounts paid by them under protest as a result of additionally assessed estate and income taxes.