Alfred FORTUGNO, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Silvia FORTUGNO, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Adeline FORTUGNO, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Anthony FORTUGNO and Mollie Fortugno, Petitioners,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Anthony FORTUGNO, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Connie M. Fortugno RUBLE, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Anne Fortugno CAMP, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
Arthur FORTUGNO, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals Third Circuit.https://leagle.com/images/logo.png
Argued June 8, 1965.
Decided November 19, 1965.
Attorney(s) appearing for the Case
Harold Kamens, Newark, N. J., for petitioners, Alfred Fortugno, Silvia Fortugno, Adeline Fortugno, Anthony and Mollie Fortugno, Anthony Fortugno, Connie Fortugno Ruble and Anne Fortugno Camp (William Ancier, Newark, N. J., on the brief).
Herbert R. Berk, New York City, for petitioner Arthur Fortugno (Weisman, Allan, Spett & Sheinberg, New York City, on the brief), Richard Osserman, New York City, of counsel.
William A. Friedlander, Washington, D. C., for respondent in all cases (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., on the brief).
Before BIGGS, Chief Judge, and HASTIE and SMITH, Circuit Judges.
United States Court of Appeals Third Circuit.
BIGGS, Chief Judge.
The taxpayer-petitioners1 seek review of decisions of the Tax Court of the United States which held that certain portions of monies remitted by them to the United States were not "overpayments" within the meaning of Section 3771(a) of the Internal Revenue Code of 1939, 26 U.S.C.A., and that therefore the petitioners were not entitled to interest on the portions of the sums remitted, as hereinafter indicated.
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