B-128873, SEP. 26, 1956

B-128873: Sep 26, 1956

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EXECUTRIX OF THE WILL OF JACOB STRUMEYER. THE TWO CHECKS RECENTLY WERE DRAWN IN LIQUIDATION OF VARIOUS CUSTOMS ENTRIES MADE IN 1930 AND 1931. ALL OF WHICH ARE DATED PRIOR TO THE DATE OF DISSOLUTION OF THE PARTNERSHIP ON OCTOBER 6. THE EFFECT OF THE LAPSE OF TIME BETWEEN THE DATES OF THE ENTRIES AND THE ISSUANCE OF CHECKS IN REFUND OF THE EXCESS DUTIES COLLECTED THEREON TOGETHER WITH THE ABSENCE OF A COPY OF THE DISSOLUTION AGREEMENT CREATE A DOUBT WHETHER PAYMENT TO THE EXECUTRIX OF THE WILL OF MR. YOU UNDOUBTEDLY ARE AWARE THAT IT IS A DUTY OF OUR OFFICE TO OBTAIN FOR THE UNITED STATES A VALID ACQUITTANCE IN THE SETTLEMENT OF CLAIMS AGAINST THE GOVERNMENT. STRUMEYER ALONE WAS ENTITLED TO THE REFUND OF EXCESS DUTIES AND LIABLE FOR ANY DEFICIENCIES.

B-128873, SEP. 26, 1956

TO MR. CHARLES ETTINGER, ATTORNEY AT LAW:

WE REFER TO YOUR LETTERS OF JUNE 12 AND SEPTEMBER 13, 1956, THE FIRST WITH ENCLOSURES SUPPORTING THE CLAIM OF ROSE STRUMEYER, EXECUTRIX OF THE WILL OF JACOB STRUMEYER, DECEASED, FOR THE PROCEEDS OF TWO CUSTOMS REFUND CHECKS, TOTALING $8,240.00, DRAWN TO THE ORDER OF STRUMEYER AND LADENHEIM, A PARTNERSHIP, NOW DISSOLVED.

THE TWO CHECKS RECENTLY WERE DRAWN IN LIQUIDATION OF VARIOUS CUSTOMS ENTRIES MADE IN 1930 AND 1931, ALL OF WHICH ARE DATED PRIOR TO THE DATE OF DISSOLUTION OF THE PARTNERSHIP ON OCTOBER 6, 1931. THE EFFECT OF THE LAPSE OF TIME BETWEEN THE DATES OF THE ENTRIES AND THE ISSUANCE OF CHECKS IN REFUND OF THE EXCESS DUTIES COLLECTED THEREON TOGETHER WITH THE ABSENCE OF A COPY OF THE DISSOLUTION AGREEMENT CREATE A DOUBT WHETHER PAYMENT TO THE EXECUTRIX OF THE WILL OF MR. STRUMEYER IN THIS CASE WOULD BE PROPER.

YOU UNDOUBTEDLY ARE AWARE THAT IT IS A DUTY OF OUR OFFICE TO OBTAIN FOR THE UNITED STATES A VALID ACQUITTANCE IN THE SETTLEMENT OF CLAIMS AGAINST THE GOVERNMENT. IN THE ABSENCE OF THE DISSOLUTION AGREEMENT IT WOULD APPEAR THAT NEITHER WE NOR THE EXECUTRIX CAN ESTABLISH WITH CERTAINTY WHETHER THE DECEASED NONLIQUIDATING PARTNER'S ESTATE HAS AN INTEREST IN THE PROCEEDS OF THE CHECKS OR WHETHER MR. STRUMEYER ALONE WAS ENTITLED TO THE REFUND OF EXCESS DUTIES AND LIABLE FOR ANY DEFICIENCIES, UPON LIQUIDATION OF THE ENTIRES.

IN THE CIRCUMSTANCES WE BELIEVE WE ARE WARRANTED IN REQUIRING THE APPOINTMENT OF A TRUSTEE BY A COURT OF COMPETENT JURISDICTION, EMPOWERED TO RECEIVE THESE AND ANY FUTURE CUSTOM'S REFUND CHECKS WHICH MAY ISSUE IN THE PARTNERSHIP NAME, WHO WILL ACCOUNT THEREFOR AND MAKE DISTRIBUTION OF THE PROCEEDS IN THE MANNER WHICH THE COURT SHALL DIRECT. WE HAVE NO OBJECTION IF THE EXECUTRIX IS APPOINTED IN THAT CAPACITY.

ACCORDINGLY, ON THE PRESENT RECORD, THE PAYMENT OF THE CHECKS TO THE EXECUTRIX MUST BE WITHHELD.