DEJAY STORES v. RYAN


118 F.Supp. 304 (1954)

DEJAY STORES, Inc. et al. v. RYAN.

United States District Court S. D. New York.

January 25, 1954.


Attorney(s) appearing for the Case

Gallop, Climenko & Gould, New York City (Jesse Climenko and Lester J. Tanner, New York City, of counsel), for plaintiffs.

J. Edward Lumbard, U. S. Atty. So. Dist. N. Y., New York City (Milton R. Wessel, New York City, of counsel), for defendant.


EDELSTEIN, District Judge.

The defendant moves for summary judgment in an action against the Collector (now Director) of Internal Revenue, to recover taxes paid on the amount of contributions to an employees' pension trust. There are seven plaintiffs, six being wholly owned subsidiaries of the principal plaintiff, Dejay Stores, Inc., which will be considered as the plaintiff.

Dejay keeps its books on the accrual basis with a fiscal year ending January 31....

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