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FERD. MULHENS, INC. v. HIGGINS

55 F.Supp. 42 (1943)

FERD. MULHENS, Inc., v. HIGGINS, Collector of Internal Revenue.

District Court, S. D. New York.

September 1, 1943.

Attorney(s) appearing for the Case

F. X. Fallon, Jr., of New York City, for plaintiff.

Howard F. Corcoran, U. S. Atty., of New York City (William L. Lynch, Asst. U. S. Atty., of New York City, of counsel), for defendant.

BRIGHT, District Judge.

Defendant moves to dismiss the complaint on the ground that the action was commenced one day too late. Plaintiff sues to recover overpayments of manufacturer's excise taxes which he had paid but had erroneously computed.

Section 3772 of the Internal Revenue Act, 53 Stat. 465, 26 U.S.C.A. Int.Rev.Code § 3772, is the applicable law, and in subdivision (2) provides that no suit or proceeding for the recovery of any internal revenue...

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