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KUGEL v. RYAN

180 F.Supp. 152 (1959)

John H. KUGEL and Adelaide Kugel, Plaintiffs, v. Raymond F. RYAN, formerly Acting Collector of Internal Revenue for the Second Collection District of New York (now known as Lower Manhattan Office) and Denis J. McMahon, formerly Collector of Internal Revenue for the Second Collection District of New York, now District Director of Internal Revenue of said District (now known as Lower Manhattan Office), Defendants.

United States District Court S. D. New York.

December 21, 1959.

Attorney(s) appearing for the Case

Sher & Roeder, New York City, for plaintiffs. Martin A. Roeder, New York City, of counsel.

S. Hazard Gillespie, Jr., U. S. Atty., S. D. New York, New York City, for defendants. Marguerite R. de Smet, Asst. U. S. Atty., New York City, of counsel.

METZNER, District Judge.

Defendants move for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure, 28 U.S.C.A.

This is an action by the plaintiffs seeking a refund for income taxes for the year 1946 in the amount of $19,125.35. It results from an assessment entered after audit of the plaintiffs' tax return for that year, which the plaintiffs paid.

The plaintiffs were partners with one Robert H. Sparks in the business of trading...

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