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PAISNER v. O'CONNELL

Civ. A. No. 2660.

208 F.Supp. 397 (1962)

Milton PAISNER, Plaintiff, v. John A. O'CONNELL, Defendant.

United States District Court D. Rhode Island.

August 24, 1962.

Attorney(s) appearing for the Case

Lester H. Salter, James R. McGowan, Providence, R. I., for plaintiff.

Raymond J. Pettine, U. S. Atty., Providence, R. I., C. Guy Tadlock, Tax Division, Jay E. Orlin, U. S. Dept. of Justice, Washington, D. C., for defendant.

DAY, District Judge.

In this action the plaintiff seeks a refund of the amount of penalties together with interest thereon alleged to have been erroneously and illegally assessed against and collected from him by the defendant as District Director of Internal Revenue for the District of Rhode Island.

The material facts were stipulated by the parties and may be summarized as follows:

The Jewel Box, Inc....

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