Bates Mfg. Co. v. United States

SWEENEY, District Judge..

In this suit, which is for the recovery of federal excess profits and income taxes alleged to have been erroneously assessed and collected by the United States, the government first filed a general denial, and later filed a motion to dismiss, basing that motion upon the question of jurisdiction.

Claims for refund of the taxes paid were seasonably filed with the Commissioner of Internal Revenue, and were rejected on March 22, 1927. On March 21, 1929, the plaintiff filed, in the office of the clerk of this court, the petition now under consideration. A copy of it was not…