WEST STREET-ERIE BOULEVARD CORP. v. UNITED STATES

Civ. No. 66 Civ. 36.

294 F.Supp. 145 (1968)

WEST STREET-ERIE BOULEVARD CORPORATION, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court N. D. New York.

June 25, 1968.


Attorney(s) appearing for the Case

Mackenzie, Smith, Lewis, Michell & Hughes, Syracuse, N.Y., for plaintiff (George Sullivan, Jay Wason and Neal P. McCurn, Syracuse, of counsel).

Mitchell Rogovin, Asst. Atty. Gen., Washington, D.C., and Justin J. Mahoney, U. S. Atty., Albany, N.Y., for defendant (Donald R. Anderson and Mark S. Rothman, Washington, D. C., of counsel).


OPINION

RYAN, District Judge.

Plaintiff, WEST STREET-ERIE BOULEVARD CORPORATION, timely filed this suit to recover a deficiency income tax assessment and interest thereon, paid by plaintiff under protest following Internal Revenue Service audit of plaintiff's corporate income tax return for the taxable period April 1, 1961 to December 22, 1961.1

The Internal Revenue Service...

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