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RODNEY v. HOEY

53 F.Supp. 604 (1944)

RODNEY, Inc., v. HOEY.

District Court, S. D. New York.

January 18, 1944.

Attorney(s) appearing for the Case

LeBoeuf & Lamb, of New York City (Horace R. Lamb and John L. Grose, both of New York City, of counsel), for plaintiff.

James B. M. McNally, of New York City, U. S. Atty. (by William L. Lynch and John B. Creegan, Asst. U. S. Attys., both of New York City), for defendant.

GODDARD, District Judge.

This action is brought to recover the sum of $49,304.22 plus interest, the amount of taxes, surtaxes, interest and penalty assessed against the plaintiff for the taxable year 1937 and paid to James J. Hoey, Collector of Internal Revenue for this district. Mr. Hoey having died on November 10, 1941, his executrix was substituted as party defendant.

On December 15, 1930, Mrs. Ruth Brady Scott [hereinafter referred to as Mrs. Scott] caused...

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