BIERMANN v. SHEA


28 F.Supp. 213 (1939)

BIERMANN v. SHEA.

District Court, S. D. New York.

June 16, 1939.


Attorney(s) appearing for the Case

Jacob Rabkin, of New York City (Jacob Rabkin and Mark H. Johnson, both of New York City, of counsel), for plaintiff.

John T. Cahill, U. S. Atty., of New York City (Samuel Brodsky, Asst. U. S. Atty., of New York City, of counsel), for defendant.


MANDELBAUM, District Judge.

This suit for a refund is predicated upon an overpayment of excise taxes. The government concedes that these taxes were erroneously paid by the plaintiff, but urges several defenses to the action. These defenses will be discussed after a brief recital of the relevant facts.

The plaintiff was a manufacturer of fur trimmed garments and relying upon Section 604 of the Revenue Act of 1932, 26 U.S.C.A. end of ch. 20, and Regulations...

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