Keller & Goetz, Inc. v. United States
| Decision Date | 18 November 1964 |
| Docket Number | No. 151,Docket 29102.,151 |
| Citation | 337 F.2d 858 |
| Parties | KELLER & GOETZ, INC., Plaintiff-Appellant, v. The UNITED STATES of America, Defendant-Respondent. |
| Court | U.S. Court of Appeals — Second Circuit |
Charles E. Cooney, Jr., Costello, Cooney & Fearon, Syracuse, N. Y., for plaintiff-appellant.
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Morton K. Rothschild, Attorneys, Dept. of Justice, Washington, D. C., Justin J. Mahoney, U. S. Atty., of counsel, for appellee.
Before SWAN, WATERMAN and MOORE, Circuit Judges.
This is an appeal from a judgment dismissing the complaint in an action to recover federal income taxes allegedly illegally collected for the fiscal year ending April 30, 1958. Appellants' brief asks us to reconsider our decision in Dwight v. U. S., 2 Cir., 328 F.2d 973, which is conceded to be directly in point. We see no reason to do so and affirm the judgment on that authority.
To continue reading
Request your trial
-
West Street-Erie Boulevard Corp. v. United States, 378
...the taxpayer is back in the Court Holding situation. See Dwight v. United States, 328 F.2d 973 (2 Cir. 1964); Keller & Goetz, Inc. v. United States, 337 F.2d 858 (2 Cir. 1964), cert. denied, 380 U.S. 962, 85 S.Ct. 1105, 14 L.Ed.2d 153 (1965); Covered Wagon, Inc. v. CIR, 369 F.2d 629 (8 Cir.......