BOYNTON v. PEDRICK


136 F.Supp. 888 (1954)

Philip F. BOYNTON, Plaintiff, v. Rea Forhan PEDRICK, as Administratrix of the Estate of William J. Pedrick, Deceased, late Federal Collector of Internal Revenue in and for the Second New York District, Defendant.

United States District Court S. D. New York.

October 29, 1954.


Attorney(s) appearing for the Case

Gray & Wythe, New York City, for plaintiff.

Paul W. Williams, U. S. Atty., New York City, for defendant.


EDWARD P. MURPHY, District Judge.

Defendant moves for a directed verdict on the issue of the correctness of the assessed deficiencies and the incident interest. All agree that the correctness of the assessed penalties involves a question of fact for the jury's determination.

The material facts are relatively simple. Plaintiff is in the business of buying, processing and selling sheepskins. Over ninety per cent of his business is done on credit. He maintained...

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