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TOILET PRODUCTS v. HIGGINS

52 F.Supp. 290 (1943)

TOILET PRODUCTS, Inc., v. HIGGINS, Collector of Internal Revenue.

District Court, S. D. New York.

October 7, 1943.

Attorney(s) appearing for the Case

Harry J. Leffert, of New York City, for plaintiff.

James B. M. McNally, U. S. Atty., of New York City (William L. Lynch and John B. Creegan, Asst. U. S. Attys., both of New York City, of counsel), for defendant.

RIFKIND, District Judge.

The complaint seeks the recovery of alleged overpayments of manufacturer's excise taxes, Section 603 Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Acts, page 608. Before answer, the defendant moves for an order dismissing the complaint or for summary judgment. The nature of the defendant's objection is such that it is more convenient to treat the motion as one for summary judgment.

The plaintiff filed 24 claims for refund, asserting the...

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