KNICKERBOCKER CONSTRUCTION CORP. v. UNITED STATES

Nos. 234-64, 235-64.

373 F.2d 978 (1967)

KNICKERBOCKER CONSTRUCTION CORPORATION v. The UNITED STATES. THREE EAST FIFTY FOURTH, INC. v. The UNITED STATES.

United States Court of Claims.

March 17, 1967.


Attorney(s) appearing for the Case

Morris Horowitz, New York City, attorney of record, for plaintiffs.

Edward B. Greensfelder, Jr., Washington, D.C., with whom was Asst. Atty. Gen. Mitchell Rogovin, for defendant. C. Moxley Featherston, Lyle M. Turner, and Philip R. Miller, Washington, D.C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, COLLINS, SKELTON, and NICHOLS, Judges.


LARAMORE, Judge.

In these actions, two corporate taxpayers seek refunds of amounts which they have paid as interest on income taxes. The facts are quite simple, and an outline of one set should adequately frame the issue.

Plaintiff, Knickerbocker Construction Corporation, filed a Form 7004 on March 15, 1959, with the District Director in Upper Manhattan, New York. This form is authorized by the statute and regulation provisions which allow an extension of...

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