NEWMAN & CO. v. UNITED STATES

No. 64 Civ. 1576.

290 F.Supp. 170 (1968)

NEWMAN & CO., Societe Financiere De Transports et D'Entreprises Industrielles (Sofina) S.A., Societe Pour La Finance et L'Electricite, S.A., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court S. D. New York.

August 22, 1968.


Attorney(s) appearing for the Case

Howard H. Bachrach, Hooker, Alley & Duncan, New York City, for plaintiffs.

Robert M. Morgenthau, U. S. Atty., for the Southern District of New York, Stanley M. Eisenstat, Irwin B. Robins, Asst. U. S. Attys., of counsel, for defendant.


OPINION

TENNEY, District Judge.

This is an action for refund of income tax withheld pursuant to section 1442 of the Internal Revenue Code of 1954, 68A Stat. 358 (amended Nov. 13, 1966). Jurisdiction is founded upon 28 U.S.C. § 1346(a) (1). The action was timely instituted and is a case of first impression. Plaintiffs and defendant have all moved for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure and have filed herein a...

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