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Le BEAU TOURS INTER-AMERICA, INC. v. U. S.

No. 73 Civ. 1907.

415 F.Supp. 48 (1976)

Le BEAU TOURS INTER-AMERICA, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S. D. New York.

Supplemental Opinion May 18, 1976.

Attorney(s) appearing for the Case

Lynton, Klein, Opton & Saslow, New York City, for plaintiff; Frank G. Opton, New York City, of counsel.

Robert J. Fiske, Jr., U. S. Atty., New York City, for defendant; William R. Bronner, Asst. U. S. Atty., New York City, of counsel.

GAGLIARDI, District Judge.

This case raises a question of first impression under Section 921 of the Internal Revenue Code of 1954 (the Code). The parties have stipulated to certain facts and both have cross-moved for summary judgment.

The plaintiff, Le Beau Tours Inter-America, Inc. ("Le Beau Inter-America") sues for a refund of more than $100,000 in taxes it paid for the years 1966 through 1968 pursuant to a deficiency notice from the I.R.S. for those years...

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