HOFFMAN MOTORS CORP. v. UNITED STATES

No. 67 Civ. 261.

336 F.Supp. 102 (1971)

HOFFMAN MOTORS CORP., Plaintiff, v. UNITED STATES of America, Defendant.

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

December 30, 1971.


Attorney(s) appearing for the Case

Weiss, Bronston, Rosenthal, Heller & Schwartzman, New York City, for plaintiff; Howard L. Mann, New York City, of counsel.

Whitney North Seymour, Jr., U. S. Atty., S.D.N.Y., for defendant; Daniel H. Murphy, II, Joel B. Harris, Asst. U. S. Attys., of counsel.


OPINION, FINDINGS OF FACT AND CONCLUSIONS OF LAW.

LEVET, District Judge.

This is an action for the refund of excise taxes allegedly erroneously and illegally assessed and collected from plaintiff (or its predecessors). At the time of the assessment Hoffman-Porsche Corp. ("Hoffman-Porsche"), Hoffman Motors Eastern Division, Inc. and Hoffman Motor Car Company, Inc. were separate corporations. Hoffman Motors Corporation, plaintiff herein, is the successor to...

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