1. Home
  2. Browse Decisions
  3. F.2d
  4. 339 F.2d
  5. 339 F.2d 877 (1965)
 

HORWITZ v. UNITED STATES

No. 246, Docket 29255.

339 F.2d 877 (1965)

Emil HORWITZ, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided January 7, 1965.

Attorney(s) appearing for the Case

Hyman L. Friedman, New York City (Friedman & Friedman, New York City), for appellant.

Bruno Lederer, Asst. U. S. Atty., New York City (Robert M. Morgenthau, U. S. Atty. for Southern District of New York, Lawrence Vogel, Asst. U. S. Atty., Joseph Kovner, Atty., Department of Justice, of counsel), for appellee.

Before FRIENDLY, HAYS and MARSHALL, Circuit Judges.

PER CURIAM.

Plaintiff brought an action in the district court for the refund of a 100% penalty assessed and levied against him in the amount of $2,099.14 pursuant to Section 2707(a) of the Internal Revenue Code of 1939.1 The district court found that the plaintiff was the sole active officer, as well as sole owner of the voting stock, of two corporations with retail sales operations in sixteen...

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