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DiSIMONE v. UNITED STATES

No. 82 Civ. 6561 (SWK).

580 F.Supp. 221 (1983)

Salvatore and Diane DiSIMONE, Plaintiffs, v. UNITED STATES of America, Defendants.

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

November 30, 1983.

Attorney(s) appearing for the Case

Murray Appelman, New York City, for plaintiffs.

William J. Brennan, Asst. U.S. Atty., New York City, for defendants.

MEMORANDUM AND ORDER

KRAM, District Judge.

This is a refund action brought by two taxpayers seeking return of penalties imposed against them by the Internal Revenue Service ("IRS") for filing late tax returns and late payment of taxes owed for tax years 1972, 1973 and 1974. The basis of this claim for a refund is that the IRS misinterpreted the applicable section of the Internal Revenue Code ("I.R.C.") and consequently imposed an excessive penalty against...

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