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SUWANNEE STEAMSHIP COMPANY v. UNITED STATES

C.R.D. 73-3; Court No. 70/2603.

354 F.Supp. 1361 (1973)

SUWANNEE STEAMSHIP COMPANY v. UNITED STATES.

United States Customs Court.

February 8, 1973.

Attorney(s) appearing for the Case

Toole, Taylor, Moseley, Gabel & Milton, Jacksonville, Fla. (James F. Moseley, Jacksonville, Fla., of counsel), for plaintiff.

Harlington Wood, Jr., Asst. Atty. Gen. (Martin L. Rothstein, New York City, trial attorney), for defendant.

MEMORANDUM OPINION

RE, Judge:

Defendant has moved under Rule 4.7(b)(2) to dismiss this action for lack of jurisdiction over the subject matter.

Rule 4.7(b)(2) of the rules of this court provides:

"(b) Defenses: How presented: The following defenses may be made by a motion to dismiss: * * * (2) lack of jurisdiction of the subject matter; * * *. A motion making any of these defenses may be made before answer."

It is noted at the outset...

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