UNITED MOTORS CORPORATION v. UNITED STATES


44 F.2d 407 (1930)

UNITED MOTORS CORPORATION v. UNITED STATES.

District Court, S. D. New York.

September 16, 1930.


Attorney(s) appearing for the Case

John Thomas Smith, of New York City (Charles Rivers Carroll, of New York City, of counsel), for plaintiff.

Charles H. Tuttle, of New York City (Walter H. Schulman, of New York City, of counsel), for the United States.


PATTERSON, District Judge.

This is a motion by the plaintiff to strike out separate defense and for judgment on the pleadings. The action is at law. The complaint, in two counts, shows the following case: The plaintiff paid an income tax of $1,268,569.59 for the year 1918, and thereafter filed claim for refund for the greater portion of such tax. The commissioner audited the return and considered the claim for refund, the result being that in September, 1925, he issued...

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