297 F.2d 891 (2nd Cir. 1962), 23, United States v. Lincoln Rochester Trust Co.

Citation: 297 F.2d 891

Party Name: UNITED STATES of America, Appellant, v. LINCOLN ROCHESTER TRUST COMPANY, as Administrator, c.t.a., of the Last Will& Testament of Albert E. Copeland, deceased, Appellee.

Case Date: January 10, 1962

Court: U.S. Court of Appeals — Second Circuit