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UNITED STATES v. PRINCE

No. 438, Docket 29517.

348 F.2d 746 (1965)

UNITED STATES of America, Plaintiff-Appellee, v. Clarence J. PRINCE, Defendant-Appellant.

United States Court of Appeals Second Circuit.

Decided July 13, 1965.

Attorney(s) appearing for the Case

George F. Lynch, Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and David O. Walter, Dept. of Justice, Washington, D. C., Joseph P. Hoey, U. S. Atty. for the Eastern Dist. of New York and William N. McKee, Jr., Asst. U. S. Atty., on the brief), for plaintiff-appellee.

Robert Conrad, New York City (Goldwater & Flynn, New York City, on the brief), for defendant-appellant.

Before LUMBARD, Chief Judge, and SMITH aud KAUFMAN, Circuit Judges.

J. JOSEPH SMITH, Circuit Judge.

This is an appeal by taxpayer from summary judgment in favor of the United States, entered in the United States District Court for the Eastern District of New York, John F. Dooling, Judge, in an action to collect income taxes assessed for the years 1945 and 1946, including fraud penalties and interest. We conclude that summary judgment was properly entered for the tax assessments and interest thereon, and affirm that portion of the...

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