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JACOBS v. DISTRICT DIRECTOR OF INTERNAL REVENUE

217 F.Supp. 104 (1963)

David JACOBS, Plaintiff, v. DISTRICT DIRECTOR OF INTERNAL REVENUE, BOROUGH OF MANHATTAN, CITY OF NEW YORK, New York Credit Men's Adjustment Bureau, Inc. (Secretary of Creditors' Committee of Kolmer & Co., Inc.), Doris Kollmer, Richard Kolmer, Executor of the Estate of Max Kolmer, Deceased, Ben Levine, and Marshall, Bratter, Greene, Allison & Tucker, Attorneys, Defendants.

United States District Court S. D. New York.

February 15, 1963.

Attorney(s) appearing for the Case

Louis Gruss, New York City, for plaintiff David Jacobs.

Vincent L. Broderick, U. S. Atty., New York City, for defendant District Director of Internal Revenue (Clarence M. Dunnaville, Asst. U. S. Atty., New York City, of counsel).

Hahn, Hessen, Margolis & Ryan, New York City, for defendant New York Credit Men's Adjustment Bureau, Inc. (J. Jacob Hahn and George A. Hahn, New York City, of counsel).

Phillips, Nizer, Benjamin, Krim & Ballon, New York City, for defendant Doris Kollmer.

Sandow Holman, New York City, for interpleaded defendants Marshall, Bratter, Greene, Allison and Tucker.

MacMAHON, District Judge.

This is an interpleader action which was commenced under Section 285, New York Civil Practice Act, in the Supreme Court of the State of New York. It was removed to this court pursuant to Title 28 United States Code, Sections 1444 and 1446, by a petition filed by the United States on August 1, 1962.

Defendant, New York Credit Men's Adjustment Bureau (Bureau), moves under Rule 12(b), Federal Rules of Civil Procedure, to dismiss the...

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