DeLORENZO v. UNITED STATES

No. 605, Docket 76-6153.

555 F.2d 27 (1977)

Frank A. DeLORENZO, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Second Circuit.

Decided May 6, 1977.


Attorney(s) appearing for the Case

Davis M. Etkin, Schenectady, N. Y. (Etkin & Stark, Schenectady, N. Y.), for plaintiff-appellee.

John G. Manning, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews, Richard W. Perkins, Tax Div., Dept. of Justice, Washington, D. C., James M. Sullivan, U. S. Atty., of counsel), for defendant-appellant.

Before CLARK, Associate Justice, and ANDERSON and MULLIGAN, Circuit Judges.


MULLIGAN, Circuit Judge:

Frank A. DeLorenzo filed a complaint in the United States District Court for the Northern District of New York seeking a refund of $599.01 paid in partial satisfaction of assessments of federal wagering excise taxes, penalties and interest totaling $14,734.92. The Government filed a counterclaim for $10,746.89, the unpaid balance alleged to be due and owing. The action was tried before Hon. James T. Foley, Chief Judge of the Northern District...

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