Court of Appeals for the Second Circuit April 1, 1981, 342 (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.