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ROXFORT HOLDING CO. v. UNITED STATES

Civ. A. No. 613-55.

176 F.Supp. 587 (1959)

ROXFORT HOLDING CO., a New Jersey corporation, Plaintiff, v. UNITED STATES of America and Joseph J. Mayer, Acting District Director of Internal Revenue, Defendants.

United States District Court D. New Jersey.

September 21, 1959.

Attorney(s) appearing for the Case

Robert Inlander, Newark, N. J., Emil Mascia, Sarcone & Mascia, Newark, N. J., of counsel, for plaintiff.

Chester A. Weidenburner, U. S. Atty., Barbara Morris, Asst. U. S. Atty., Newark, N. J., for defendants.

MORRILL, District Judge.

This is a Tucker Act suit, 28 U.S.C.A. § 1346(a) (2), brought by a landlord to recover for use and occupation by the Government of the landlord's premises for the period October 1-26, 1954. During that period the Government had padlocked the leased premises after levying on the chattels of the tenant, a delinquent taxpayer. Tax liens had been duly filed. A lease was in force during the period and there was no evidence before me that the...

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