VIGLIONE v. REICHEL

Civ. A. Nos. 9000, 9001.

239 F.Supp. 442 (1965)

William M. VIGLIONE, Plaintiff, v. Raymond H. REICHEL, District Director of Internal Revenue, Defendant. Henry J. CERASARO, Plaintiff, v. Raymond H. REICHEL, District Director of Internal Revenue, Defendant.

United States District Court N. D. New York.

January 13, 1965.


Attorney(s) appearing for the Case

Harry Bangilsdorf, Binghamton, for plaintiff William M. Viglione.

Twining & Fischer, Binghamton, for plaintiff Henry J. Cerasaro, David G. Stearns, Binghamton, of counsel.

Justin J. Mahoney, U. S. Atty., Albany, for respondent, John B. Jones, Jr., Acting Asst. Atty. Gen., Edward S. Smith, David A. Wilson, Jr., Patrick H. Butler, Attys., Dept. of Justice, Washington, D. C., of counsel.


JAMES T. FOLEY, Chief Judge.

In these consolidated cases, a consolidated motion is made by the plaintiffs for summary judgment, met by motion by the government for summary judgment dismissing the complaint in each action. Under a modern ruling by the Court of Appeals, Second Circuit, in my judgment precisely in point and answer to the contentions of the plaintiffs, it is my conclusion the government must prevail. (Rosenberg...

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