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ROCHESTER LIEDERKRANZ, INC. v. UNITED STATES

No. 139, Docket 71-1543.

456 F.2d 152 (1972)

ROCHESTER LIEDERKRANZ, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided March 7, 1972.

Attorney(s) appearing for the Case

Donald H. Olson, Atty., Tax Div., Dept. of Justice (Fred B. Ugast, Acting Asst. Atty. Gen., Meyer Rothwacks and Richard W. Perkins, Attys., Tax Div., Dept. of Justice, H. Kenneth Schroeder, Jr., U. S. Atty., W. D. N. Y., on the brief), for defendant-appellant.

Richard F. Anderson, Rochester, N. Y. (Martin, Dutcher, Cooke, Mousaw & Vigdor, Delon F. Mousaw and Martin S. Weingarten, Rochester, N. Y., on the brief), for plaintiff-appellee.

Before LUMBARD, WATERMAN and FEINBERG, Circuit Judges.

FEINBERG, Circuit Judge:

The issue on this appeal is whether tax liability arises out of plaintiff's operation of a ticket lottery during the years 1952 to 1964.1 The Commissioner of Internal Revenue made a timely assessment against plaintiff in the amounts of $579,541.24 for wagering excise taxes under 26 U.S.C. § 4401 and of $950 for the special occupational tax on wagering under 26 U.S...

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