DRAYTON v. UNITED STATES

Civ. A. No. 84-3418.

632 F.Supp. 95 (1985)

Richard DRAYTON, John R. Sauerteig and Sidney G. Stevens as escrow agents of the Delaware & Bound Brook Railroad Company, Plaintiffs, v. The UNITED STATES of America, Defendant.

United States District Court, D. New Jersey.

May 8, 1985.


Attorney(s) appearing for the Case

Meyner & Landis, by John N. Malyska, Henry T. Benedetto, Newark, N.J., for plaintiffs.

W. Hunt Dumont, U.S. Atty., By Robert L. Handros, Trial Atty.—Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.


OPINION

DEBEVOISE, District Judge.

Introduction

This is an action brought by a taxpayer, the Delaware & Bound Brook Railroad Company (D & BB) by its escrow agents, Richard Drayton, John R. Saverteig and Sydney G. Stevens, to obtain a refund of income tax from the United States. The government seeks to dismiss the complaint, and plaintiff has cross-moved for summary judgment. These motions are now before the court.

Statement...

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