MERCADO v. UNITED STATES


215 F.Supp. 631 (1963)

Bernice L. MERCADO and Lawrence H. Levy, as Trustees Under the Last Will and Testament of Meyer Vesell, Deceased, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court S. D. New York.

February 13, 1963.


Attorney(s) appearing for the Case

Davidson, Sicher & Levy and Austrian, Lance & Stewart, New York City, George B. Levy and Mark J. Kronman, New York City, of counsel, for plaintiffs.

Robert M. Morgenthau, U. S. Atty., Robert Arum, Asst. U. S. Atty., of counsel, for defendant.


LEVET, District Judge.

This is a motion for summary judgment by defendant, pursuant to Rule 56 of the Federal Rules of Civil Procedure.

Plaintiffs are the trustees of a residuary trust. On January 25, 1960, the plaintiffs paid a deficiency income tax for the calendar year 1954 in the amount of $6,612.40. On March 9, 1960, interest of $1,896.49 was paid on the deficiency. The deficiency asserted against the plaintiffs for the year 1954 was based on a determination...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases