JOBBERS CREDIT ASSOCIATION v. UNITED STATES

Civ. No. 18411.

164 F.Supp. 22 (1958)

JOBBERS CREDIT ASSOCIATION, Inc., As Assignee for the Benefit of Creditors of R. L. Graziano Sons, Inc., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court E. D. New York.

On Motion for Reargument July 24, 1958.


Attorney(s) appearing for the Case

Schwartz, Rudin & Duberstein, Brooklyn, N. Y., Max Schwartz, Brooklyn, N. Y., of counsel, for plaintiff.

Charles K. Rice, Asst. Atty. Gen., James P. Garland, David A. Wilson, Richard T. Mulcahey, Attys., Dept. of Justice, Washington, D. C., Cornelius W. Wickersham, Jr., U. S. Atty., Eastern Dist. of New York, Brooklyn, N. Y., Lawrence G. Nusbaum, Jr., Asst. U. S. Atty., Brooklyn, N. Y., Clarence M. Dunnaville, Jr., Atty., Internal Revenue Service, Washington, D. C., for United States.


BRUCHHAUSEN, District Judge.

Both parties have moved for summary judgment herein.

This is an action to recover interest and penalties charged to and collected from the above named assigned estate and the plaintiff, as assignee, pursuant to Section 6656 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 6656.

It is undisputed that on March 21, 1956, the above named R. L. Graziano Sons, Inc. executed and filed an assignment for the benefit of creditors...

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