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WOLINSKY v. HOFFMAN

Civ. No. 13270.

119 F.Supp. 286 (1954)

WOLINSKY v. HOFFMAN, Collector of Internal Revenue.

United States District Court, E. D. New York.

February 23, 1954.

Attorney(s) appearing for the Case

Jacob Schneider, New York City, for plaintiff.

Leonard P. Moore, U. S. Atty., for Eastern Dist. of N. Y., Brooklyn, N. Y., John W. Wydler, Asst. U. S. Atty., Garden City, N. Y., H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe, and George T. Rita, Special Asst. Attys. Gen., for defendant.

BYERS, District Judge.

This is a defendant's motion to dismiss "pursuant to Rule 12(b) [Fed. Rules Civ.Proc. 28 U.S.C.A.]" on the ground that "the Court is without jurisdiction for the reason that the plaintiff did not file a claim for refund in accordance with * * * Sec. 3443(d) of the Internal Revenue Code [26 U.S.C.A. § 3443(d)] and Treasury Regulation 46, Sec. 316.204."

The plaintiff alleges his cause to lie under specified provisions of Revenue Act...

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