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CITY OF NEW YORK v. SHAPIRO

Civ. A. No. 52-1142.

129 F.Supp. 149 (1954)

The CITY OF NEW YORK v. Louis SHAPIRO and William J. Mishel doing business as Tanners Shoe Company.

United States District Court, D. Massachusetts.

December 20, 1954.

Attorney(s) appearing for the Case

Joseph F. Dolan, Boston, Mass., Adrian P. Burke, New York City, Corp. Counsel, Stanley Buchsbaum, Morris L. Heath and Lester H. Marks, New York City, of counsel, for plaintiff.

Sylvan A. Goodman, Cohen, Bernkopf, Grauman & Goodman, Boston, Mass., for defendant.

WYZANSKI, District Judge.

A. Introduction

The City of New York has filed a complaint against Louis Shapiro and William J. Mishel, two Massachusetts citizens, doing a partnership business under the name of Tanners Shoe Company. Jurisdiction is claimed under the diversity jurisdiction statute. 28 U.S.C. § 1332. In most general terms, the question is whether this federal court sitting in Massachusetts will enforce a New York municipal corporation's tax...

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