District Court, S.D. New York October 20, 1964 (United States v. Montreal Trust Co.)

McLEAN, District Judge.

This is an action by the United States-against the executors of Isidor J. Klein, a citizen and resident of Canada, who died on June 14, 1955, to recover United’ States income taxes, together with penalties and interest, allegedly owed by Klein for the years 1944, 1945 and 1946.