PRENTIS v. UNITED STATES

No. Civ. 133-258.

273 F.Supp. 449 (1964)

Edmund A. PRENTIS, Lazarus White, Charles B. Spencer, Inc., and Spencer, White & Prentis, Inc., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court S. D. New York.

April 16, 1964.


Attorney(s) appearing for the Case

Spencer & Tunstead, New York City, for plaintiffs, Richard H. Tunstead, Austin & Diamond, New York City, of counsel.

Robert M. Morgenthau, U. S. Atty., Southern Dist. of New York, for defendant, Clarence M. Dunnaville, Stephen Charnas, Asst. U. S. Attys., of counsel.


OPINION, FINDINGS OF FACT and CONCLUSIONS OF LAW.

LEVET, District Judge.

The plaintiffs-taxpayers Edmund A. Prentis, Lazarus White, Charles B. Spencer, Inc. and Spencer, White & Prentis, Inc. (Spencer) seek to recover $129,000 of income tax deficiencies assessed by the Commissioner of Internal Revenue. The plaintiffs paid the deficiencies and preserved their right to recover the amounts by the timely filing of claims for refund. This action presents...

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