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UNITED STATES v. DIAMOND

142 F.Supp. 441 (1956)

UNITED STATES of America, Plaintiff, v. Lawrence DIAMOND and Robert L. Gilman and Hattie Gilman, doing business as Republic Textile Equipment Company, Defendants.

United States District Court S. D. New York.

June 11, 1956.

Attorney(s) appearing for the Case

Paul W. Williams, U. S. Atty., for the S. D. of New York, New York City, for plaintiff. Arthur B. Kramer, Asst. U. S. Atty., New York City, of counsel.

Greenman, Shea & Zimet, New York City, for defendants. Philip Zimet, Robert H. Haines, Bernard Bressler, New York City, of counsel.

DIMOCK, District Judge.

By this action the United States seeks to collect income taxes payable by Edgewater Dyeing and Finishing Company (hereinafter referred to as "Edgewater") a Pennsylvania corporation. The action is brought against alleged transferees of Edgewater's assets. Edgewater is not named as a defendant.

The matter now before me is a motion by the transferees to dismiss the amended complaint on the ground that it shows on its face that the claim...

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