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COLUMBIA UNIVERSITY CLUB v. HIGGINS

23 F.Supp. 572 (1938)

COLUMBIA UNIVERSITY CLUB v. HIGGINS, Collector of Internal Revenue.

District Court, S. D. New York.

May 20, 1938.

Attorney(s) appearing for the Case

Davis, Polk, Wardwell, Gardiner & Reed, of New York City (Marvin Lyons and Allen A. Dobey, both of New York City, of counsel), for plaintiff.

Lamar Hardy, U. S. Atty., of New York City (Charles J. Nager, Asst. U. S. Atty., of New York City, of counsel), for defendant.

MANDELBAUM, District Judge.

This is a motion to dismiss the complaint as not stating a cause of action.

The suit involves a claim for refund of federal taxes assessed against and collected from the plaintiff, Columbia University Club. The following statutes are pertinent to the issue: Section 500(a) (2) of the Revenue Act of 1926, 44 Stat. 91, as amended by Section 412(a) (2) of the Revenue Act of 1928, 45 Stat. 864, as amended by Section 711(b) (2) of the...

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