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LANZ v. UNITED STATES

Civ. No. 67-CV-374.

285 F.Supp. 796 (1968)

Bernard R. LANZ and Dimitria Lanz, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court N. D. New York.

May 22, 1968.

Attorney(s) appearing for the Case

Robert A. Wilcox, of Wilcox & Wilcox, Oneida, N. Y., for plaintiffs.

Mitchell Rogovin, Asst. Atty. Gen., David A. Wilson, Jr., and Herbert Grossman, Attys., Dept. of Justice, Washington, D. C., for defendant.

TIMBERS, District Judge.*

QUESTION PRESENTED

Cross-motions for summary judgment pursuant to Rule 56, Fed.R.Civ.P., in this action pursuant to 28 U.S.C. §§ 1340 and 1346(a) (1) to recover federal income taxes, plus statutory interest, representing a deficiency for the year 1965 claimed to have been erroneously assessed and collected, present the narrow question whether the cost of replacing the original tracks on a second...

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