18TH STREET LEADER STORES, Inc.,
v.
UNITED STATES.
Circuit Court of Appeals, Seventh Circuit.https://leagle.com/images/logo.png
May 3, 1944.
May 3, 1944.
Attorney(s) appearing for the Case
Otto Oplatka, of Berwyn, Ill., Kenneth Carroad, of New York City, and Oplatka, Pavek & Oplatka, of Berwyn, Ill. (Bessie R. Dreyer, and Clifford H. Rich, both of New York City, on the brief), for appellant.
J. Albert Woll, U. S. Atty., of Chicago, Ill., and Samuel O. Clark, Jr., Sewall Key, and Homer Miller, Asst. Attys. Gen., A. F. Prescott and Fred J. Neuland, Sp. Assts. to the Atty. Gen., and John B. Stephan, Asst. U. S. Atty., of Chicago, Ill., for appellee.
Before SPARKS, MAJOR, and KERNER, Circuit Judges.
Circuit Court of Appeals, Seventh Circuit.
SPARKS, Circuit Judge.
This appeal, like that in New York Handkerchief Co. v. United States, 7 Cir., 142 F.2d 111, is from a judgment dismissing the complaint in an action to recover floor stock taxes paid under the Agricultural Adjustment Act of 1933. The refund was denied in this case on the ground that the claim was a duplicate of an earlier one filed by the same claimant and that Article 302 of Regulations 96, promulgated pursuant...
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