CROMPTON-RICHMOND CO. v. UNITED STATES

No. 66 Civ. 3632.

311 F.Supp. 1184 (1970)

CROMPTON-RICHMOND CO., Inc., Factors, Plaintiff, v. UNITED STATES of America, Defendant. UNITED STATES of America, Defendant and Third Party Plaintiff, v. Bernard MONDRY, Anne Mondry, Vincent De Sousa and Philip Pushkin, Third-Party Defendants.

United States District Court, S. D. New York.

April 24, 1970.


Attorney(s) appearing for the Case

Whitney North Seymour, Jr., U. S. Atty. for the Southern District of New York, for the United States; by Richard M. Hall, Asst. U. S. Atty., New York City.

Schwab & Goldberg, New York City, for third-party defendant De Sousa; David E. Schwab, II, and Richard Dannay, New York City, of counsel.


MANSFIELD, District Judge.

Vincent De Sousa, a third-party defendant, moves for summary judgment pursuant to Rule 56, F.R.Civ.P., claiming that a tax penalty against him has been abated and the Internal Revenue Service ("IRS") cannot therefore reinstate it against him. For the reasons stated below the motion is denied.

In April, 1964, the IRS assessed the penalty tax in question against Crompton-Richmond Co.,...

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