RELIANCE FEED & GRAIN CO. v. SHAUGHNESSEY

Civil Action No. 3117.

84 F.Supp. 389 (1949)

RELIANCE FEED & GRAIN CO., Inc. v. SHAUGHNESSEY, Collector of Internal Revenue.

United States District Court N. D. New York.

February 4, 1949.


Attorney(s) appearing for the Case

Keenan, Harrison & Coughlin, Binghamton, N.Y. (George C. Coughlin, Binghamton, N.Y., of counsel), for plaintiff.

Irving J. Higbee, United States Attorney, Syracuse, N.Y. (John P. Wenchell, Special Asst. to Attorney General, Edmund Port, Syracuse, N.Y., of counsel), for defendant.


BRENNAN, Chief Judge.

Findings of Fact.

1. This action is based upon the provision of the Internal Revenue Code of the United States, and is brought to recover a money judgment on account of:

(a), the unlawful assessment of a penalty imposed by the defendant because of the failure of the plaintiff to file timely a personal holding company surtax return for the year 1943, which penalty was paid by the plaintiff; and

(b), the failure of the...

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