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HASTINGS & CO. v. SMITH

Civ. Nos. 13215, 14238.

122 F.Supp. 604 (1954)

HASTINGS & CO., Inc. v. SMITH. UNITED STATES v. HASTINGS & CO., Inc.

United States District Court, E. D. Pennsylvania.

June 23, 1954.

Attorney(s) appearing for the Case

Leon I. Mesirov, Mesirov & Leonards, Philadelphia, Pa., for Hastings & Co., Inc.

H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe, John E. Garvey, Ruppert Bingham, Sp. Assts. to the Atty. Gen., W. Wilson White, U. S. Atty., Philadelphia, Pa., for Francis R. Smith and United States of America.

CLARY, Judge.

Hastings & Company, Inc., hereinafter called "Hastings", in Civil Action No. 13215 is attempting to restrain the Collector of Internal Revenue from collecting interest on tax deficiencies (later extinguished by net operating loss carry-backs) for which the Government has made claim under an assessment which Hastings asserts was improperly made and illegal. Civil Action No. 14238 is an action by the Government to collect the same interest.

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