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EDWIN CIGAR CO. v. HIGGINS

17 F.Supp. 988 (1936)

EDWIN CIGAR CO., Inc., et al. v. HIGGINS.

District Court, S. D. New York.

December 18, 1936.

Attorney(s) appearing for the Case

Bennett E. Siegelstein, of New York City, for plaintiffs.

Lamar Hardy, U. S. Atty., of New York City (William F. Young, of New York City, of counsel), for defendant.

MANDELBAUM, District Judge.

The plaintiffs, in this action at law, seek the recovery of processing taxes paid pursuant to assessment under the Agricultural Adjustment Act of May 12, 1933, as amended (title 7 U.S.C.A. § 601 et seq.).

The defendant moves for an order dismissing the complaint, urging that this court has no jurisdiction over the subject-matter of this action.

In the complaint it is alleged that the plaintiffs are engaged in the business...

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