SERVEL v. SMITH

No. 593.

54 F.Supp. 436 (1943)

SERVEL, Inc., v. SMITH, Collector of Internal Revenue.

District Court, S. D. Indiana.

December 13, 1943.


Attorney(s) appearing for the Case

Isidor Kahn and Harry P. Dees, both of Evansville, Ind., and Chadbourne, Hunt, Jaeckel & Brown and Leland T. Atherton, all of New York City, for plaintiff.

B. Howard Caughran, U. S. Atty., of Indianapolis, Ind., Samuel O. Clark, Jr., Asst. Atty. Gen., and Frank J. Ready, Andrew D. Sharpe, and Clarence E. Dawson, Sp. Assts. to Atty. Gen., for defendant.


EVANS, Acting District Judge.

This is an action to recover an overpayment of excise taxes in the sum of $50,281.59.

Defendant filed an affidavit and then moved the court to dismiss the complaint because (a) the complaint fails to state a cause of action against the defendant; (b) plaintiff's claims for refund are defective and insufficient; and (c) because plaintiff has failed to comply with the provisions of Sec...

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