ASSOCIATED DRY GOODS CORP., ETC. v. UNITED STATES

Nos. 459-463, Dockets 29512-29516.

348 F.2d 138 (1965)

ASSOCIATED DRY GOODS CORPORATION, J. N. ADAM & CO, DIVISION, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. ASSOCIATED DRY GOODS CORPORATION, the WILLIAM HENGERER COMPANY DIVISION, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. L. L. BERGER, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. ADAM, MELDRUM & ANDERSON CO., Inc., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant. HENS & KELLY, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Second Circuit.

Decided June 29, 1965.


Attorney(s) appearing for the Case

Donald J. Holzman, Buffalo, N. Y. (Jaeckle, Fleischmann, Kelly, Swart & Augspurger, Buffalo, N. Y., on the brief), for plaintiffs-appellees.

Alec A. Pandaleon, Atty., Dept. of Justice, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Gilbert E. Andrews, Attys., Dept. of Justice, Washington, D. C., and John T. Curtin, U. S. Atty., for Western Dist. of N. Y., on the brief), for defendant-appellant.

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


J. JOSEPH SMITH, Circuit Judge.

Five Buffalo retail department stores, shareholders in Downtown Merchants Delivery, Inc., recovered in the United States District Court for the Western District of New York, John O. Henderson, District Judge, judgments against the United States for refund of excise taxes levied for the period January 1, 1958 to June 30, 1958 under IRC 1954, Sec. 4271(a) and (d),1 on amounts paid Downtown Merchants Delivery...

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