Case Name: R. H. MACY & CO., Inc., L. Bamberger & Co., Davison-Paxon Co., and The LaSalle & Koch Company, Plaintififs-Appellants, v. UNITED STATES of America, Defendant-Appellee
Court: United States Court of Appeals for the Second Circuit
Jurisdiction: United States
Decision Date: 1963-01-16
Citations: 311 F.2d 575
Docket Number: No. 47, Docket 27452
Parties: R. H. MACY & CO., Inc., L. Bamberger & Co., Davison-Paxon Co., and The LaSalle & Koch Company, Plaintififs-Appellants, v. UNITED STATES of America, Defendant-Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 311
Pages: 575–576

Head Matter:
R. H. MACY & CO., Inc., L. Bamberger & Co., Davison-Paxon Co., and The LaSalle & Koch Company, Plaintififs-Appellants, v. UNITED STATES of America, Defendant-Appellee.
No. 47, Docket 27452.
United States Court of Appeals Second Circuit.
Argued Jan. 7, 1963.
Decided Jan. 16, 1963.
Donald B. Smiley, New York City (Marvin Fenster and Nathan Dreizen, New York City, on the brief), for plaintiffs-appellants.
Robert Arum, Asst. U. S. Atty., S.D.N.Y., New York City (Robert M. Morgenthau, U. S. Atty., New York City, on the brief), for defendant-appellee.
Before CLARK, KAUFMAN and HAYS, Circuit Judges.

Opinion:
PER CURIAM.
The judgment for the defendant is affirmed on the authority of R. H. Macy & Co. v. United States, 2 Cir., 255 F.2d 884, rehearing denied 255 F.2d 890, cert, denied 358 U.S. 880, 79 S.Ct. 119, 3 L.Ed. 2d 110, affirming denial of refund to these same taxpayers for their income taxes for 1942.