CHANDLER LABORATORIES, INC. v. SMITH

No. 8023.

94 F.Supp. 248 (1950)

CHANDLER LABORATORIES, Inc. v. SMITH, Collector of Internal Revenue.

United States District Court E. D. Pennsylvania.

December 5, 1950.


Attorney(s) appearing for the Case

Edward Stone, Philadelphia, Pa., for plaintiff.

Thomas J. Curtin, Asst. U. S. Atty., Philadelphia, Pa., for defendant.


McGRANERY, District Judge.

Plaintiff moves to vacate summary judgment entered against it, D.C., 88 F.Supp. 583. The basis for the motion is newly discovered evidence, an alleged ruling by the Department of Agriculture to the effect that the product involved was not sugar, thereby working an estoppel preventing the Government from asserting that it is sugar for the purpose of Section 3490 of the Internal Revenue Code, 26 U.S.C...

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