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MONJAR v. HIGGINS

45 F.Supp. 303 (1942)

MONJAR v. HIGGINS.

District Court, S. D. New York.

May 27, 1942.

Attorney(s) appearing for the Case

Frank C. Myers, of New York City (Paul F. Myers and James Craig Peacock, both of Washington, D. C., of counsel), for plaintiff.

Mathias F. Correa, of New York City (William L. Lynch, of New York City, of counsel), for defendant.

RIFKIND, District Judge.

Motion by defendant for summary judgment pursuant to Rule 56, Federal Rules of Civil Procedure, 28 U.S.C.A. following section 723c.

By his complaint, plaintiff seeks a refund of taxes alleged to have been erroneously or illegally collected from him for the years 1926 and 1927. Only the taxes applicable to 1926 are the subject of this application, the complaint having heretofore been dismissed as to the 1927 taxes. Monjar v. Higgins...

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