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RONALD PRESS CO. v. SHEA

27 F.Supp. 857 (1939)

RONALD PRESS CO. v. SHEA.

District Court, S. D. New York.

February 21, 1939.

Attorney(s) appearing for the Case

Robert H. Montgomery, of New York City (Thomas G. Haight, of Jersey City, N. J., and James O. Wynn and George G. Blattmachr, both of New York City, of counsel), for plaintiff.

Lamar Hardy, U. S. Atty., of New York City (Charles J. Nager, Asst. U. S. Atty., of New York City, of counsel), for defendant.

LEIBELL, District Judge.

The plaintiff sues to recover additional assessments of income tax, and interest thereon, paid to the Collector for the fiscal years ending March 31, 1929, and March 31st, 1930, respectively. For 1929 the additional assessment was $3,454.72 on which the taxpayer also paid $413.76 interest. For 1930 the additional assessment was $1,515.66 and the interest, $165.37.

A portion of the additional assessment for the fiscal year ended March...

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