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ATLANTIC MACARONI CO. v. CORWIN

No. 6795.

14 F.Supp. 433 (1936)

ATLANTIC MACARONI CO., Inc., v. CORWIN.

District Court, E. D. New York.

May 1, 1936.

Attorney(s) appearing for the Case

Duryee, Zunino & Amen, of New York City (Henry L. deGive and Platt W. Dockery, both of New York City, of counsel), for plaintiff.

Leo J. Hickey, U. S. Atty., and Vine H. Smith, Asst. U. S. Atty., both of Brooklyn, N. Y., and Andrew D. Sharpe and Frederic G. Rita, Sp. Assts. to Atty. Gen., for defendant.

GALSTON, District Judge.

The United States Attorney moves to dismiss the complaint on the ground that it seeks recovery from the United States, through the collector of internal revenue, of certain internal revenue taxes erroneously alleged to have been assessed and collected by the defendant, and fails to allege the filing with the Commissioner of Internal Revenue of a claim for refund.

The complaint alleges that the plaintiff was engaged in the manufacture...

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