DeNUBILO v. UNITED STATES

Civ. No. 8714.

279 F.Supp. 419 (1967)

Rocco DeNUBILO and Anthony DeNubilo, d/b/a Roc's Tavern, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court N. D. New York.

October 26, 1967.


Attorney(s) appearing for the Case

Louis Lombardi, Schenectady, N. Y., for plaintiffs, Gerard R. Gemmette, Schenectady, N. Y., of counsel.

Justin J. Mahoney, U. S. Atty., Albany, N. Y., for defendant, Mitchell Rogovin, Asst. Atty. Gen., David A. Wilson, Jr., Daniel J. Dinan, Attys., Dept. of Justice, Washington, D. C., of counsel.


JAMES T. FOLEY, Chief Judge.

Memorandum-Decision and Order

This action was filed to recover $469.68, an amount of federal excise taxes and deficiency interest paid by the plaintiffs after audit and assessment by the Internal Revenue Service, for the first quarter of 1956. The issue regarding this specific and somewhat small amount of money was tried to the Court. A substantial trial record was compiled. The excise taxes computed relate to the business receipts...

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