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STROMBERG-CARLSON MFG. CO. v. McGOWAN

Nos. 234-238, 245, 253, 266, 2278-A.

32 F.Supp. 101 (1940)

STROMBERG-CARLSON MFG. CO. v. McGOWAN, Collector of Internal Revenue, and eight other cases.

District Court, W. D. New York.

March 5, 1940.

Attorney(s) appearing for the Case

Hubbell, Taylor, Goodwin, Nixon & Hargrave, of Rochester, N. Y., for plaintiffs.

George L. Grobe, U. S. Atty., of Buffalo, N.Y. (Joseph J. Doran, of Rochester, N. Y., of counsel), for defendant.

BURKE, District Judge.

In cases numbered 234, 235, 236, 237, 238, 245, 253 and 266, the plaintiffs sue to recover capital stock taxes paid for the year 1933. In each of those cases the defendant moves to dismiss the complaint on the ground that it does not state facts sufficient to constitute a cause of action. In case No. 2278-A the plaintiff sues to recover capital stock taxes paid for the years 1934 and 1935. An answer has been filed and the defendant moves for...

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