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COLLINS v. UNITED STATES

No. 238-73.

532 F.2d 1344 (1976)

Francis COLLINS v. The UNITED STATES.

United States Court of Claims.

April 14, 1976.

Attorney(s) appearing for the Case

Peter B. Sang, Portland, Maine, attorney of record, for plaintiff.

Patricia B. Tucker, Washington, D.C., with whom was Asst. Atty. Gen. Scott P. Crampton, Washington, D.C., for defendant. Theodore D. Peyser, Jr. and Robert S. Watkins, Washington, D.C., of counsel.

Before NICHOLS, KASHIWA, and KUNZIG, Judges.

OPINION

KASHIWA, Judge.*

This is an action to recover $3,748.85, plus interest, which represents the amount paid by the plaintiff, Francis Collins, to the Internal Revenue Service to satisfy the proposed income and excise tax deficiencies of Summertime Cafe, Inc., for the years 1964 and 1965. For the reasons stated below, we hold for the defendant.

The plaintiff purchased Summertime Cafe, Inc., in December, 1963. Its...

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