UNITED STATES v. MANNY

No. 76 Civ. 5082 (KTD).

463 F.Supp. 444 (1978)

UNITED STATES of America, Plaintiff, v. James C. MANNY et al., Defendants.

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

December 6, 1978.


Attorney(s) appearing for the Case

Robert B. Fiske, Jr., U. S. Atty., S. D. N. Y., New York City, for the United States; William G. Ballaine, Asst. U. S. Atty., New York City, of counsel.

Windels, Marx, Davies & Ives, New York City, for defendants; Kenneth W. Greenawalt, Robert D. Taisey, New York City, of counsel.


OPINION

KEVIN THOMAS DUFFY, District Judge:

This action arises as a result of a dispute between the United States government and the co-executors of the estate of Walter Roy Manny. The government is seeking a judgment for unpaid estate taxes and interest of $1,023,486.51 plus statutory additions. Defendants contend that the bulk of this amount has been paid by virtue of the tender of 3½% United States Treasury Bonds with a face amount of $775,000. The...

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