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BRUST v. STURR

128 F.Supp. 188 (1955)

Joseph A. BRUST, as Trustee in Bankruptcy of George Sokoloff, individually, and doing business as Concourse Music Company, Plaintiff, v. Walter R. STURR, Collector of Internal Revenue for the Fourteenth District of New York, Defendant.

United States District Court, S. D. New York.

February 8, 1955.

Attorney(s) appearing for the Case

Reich, Peller, Guadagno & Caine, New York City, for plaintiff, A. Alan Reich, New York City, of counsel.

J. Edward Lumbard, U. S. Atty. for the Southern Dist. of New York, New York City, for defendant, Eliot H. Lumbard, New York City, of counsel.

PALMIERI, District Judge.

The parties have made cross motions for summary judgment. The facts are not in dispute.

In the morning of October 25, 1951, almost all of the assets of George Sokoloff, doing business as Concourse Music Company, were seized by defendant, then Collector of Internal Revenue for the Fourteenth District of New York, pursuant to three warrants for distraint. With interest and penalties, they...

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