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DIERKS v. UNITED STATES

215 F.Supp. 338 (1963)

Henry DIERKS and Marvin Margolis, as Executors under the Last Will and Testament of John Dierks, deceased, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court S. D. New York.

February 27, 1963.

Attorney(s) appearing for the Case

Daniel H. Greenberg, New York City, for plaintiffs.

Robert M. Morgenthau, U. S. Atty., for Southern Dist. of New York, for defendant, Morton L. Ginsberg, Asst. U. S. Atty., of counsel.

DAWSON, District Judge.

This is a motion brought on by an order to show cause to restrain the defendant, its officers, agents and employees from taking any steps to enforce the collection of certain Internal Revenue taxes against the estate of John Dierks, deceased, and for an order quashing, nullifying and setting aside a certain assessment against the said estate.

It appears, apparently without controversy, that on or about October 5, 1960, the Commissioner...

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