SOUTHERN PAPERBOARD CORPORATION v. UNITED STATES


127 F.Supp. 649 (1955)

SOUTHERN PAPERBOARD CORPORATION, Plaintiff, v. UNITED STATES of America, Defendant.

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

January 26, 1955.


Attorney(s) appearing for the Case

Kelley, Drye, Newhall & Maginnes, New York City, for plaintiff. Theodore Pearson, Hewitt A. Conway, New York City, of counsel.

White & Case, New York City, Amici Curiae. Josiah Willard, David Hartfield, Jr., John A. Garvey, Jr., New York City, of counsel.

J. Edward Lumbard, U. S. Atty. for Southern Dist. of N. Y., New York City, for defendant. J. Donald McNamara, Asst. U. S. Atty., New York City, of counsel.


DIMOCK, District Judge.

This is an action by a Delaware corporation to recover internal revenue stamp taxes from the United States.

The United States moves to dismiss the complaint pursuant to Rule 12(b) (3) F.R.C.P., 28 U.S.C., on the ground that the action has been brought in the wrong district. It bases its position upon one of the venue provisions of Title 28 of the United States Code. That provision is section 1402 which provides, in substance, that these...

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