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ATLANTIC MUTUAL INSURANCE COMPANY v. McMAHON

153 F.Supp. 48 (1957)

ATLANTIC MUTUAL INSURANCE COMPANY, Plaintiff, v. Dennis J. McMAHON, Individually and as former Collector of Internal Revenue, Second District, New York, Defendant.

United States District Court S. D. New York.

July 12, 1957.

Attorney(s) appearing for the Case

Whitman, Ransom & Coulson, New York City, for plaintiff, James K. Polk, New York City, of counsel.

Paul W. Williams, U. S. Atty., New York City, Morton S. Robson, New York City, of counsel, for defendant.

DAWSON, District Judge.

In this action for a refund of income taxes, both parties have moved for summary judgment. It is not disputed that plaintiff overpaid its 1950 income tax in the sum of $211,274.95, which is the amount the plaintiff now claims. The Government contends, however, that suit for refund is barred by the provisions of § 322(b) (2) (A) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 322(b)...

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