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NIAGARA MOTORS CORPORATION v. McGOWAN

No. 978.

45 F.Supp. 346 (1942)

NIAGARA MOTORS CORPORATION v. McGOWAN, Collector of Internal Revenue.

District Court, W. D. New York.

May 13, 1942.

Attorney(s) appearing for the Case

Justin C. Morgan, of Buffalo, N. Y., for plaintiff.

George L. Grobe, U. S. Atty., of Buffalo, N. Y. (Robert M. Hitchcock, of Buffalo, N. Y., of counsel), for defendant.

KNIGHT, District Judge.

This is a motion to dismiss the complaint for failure to state a claim upon which relief can be granted. Rule 12(b) (6), Rules of Civil Procedure, 28 U.S.C.A. following section 723c. For the purposes of this motion the allegations of the complaint are assumedly true.

Taxes have been assessed against the plaintiff in the sum of $3,833.25 based upon the alleged manufacture or production of re-babbitted connecting rods for use in automobiles...

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