London Weatherproofs, Inc. v. United States

ABRUZZO, District Judge.

This motion to dismiss the complaint was instituted by the government, the defendant herein.

It is alleged by the plaintiff in its complaint that it paid to the Collector of Internal Revenue for the Second District of New York and to the Collector of Customs for the port of New York cotton compensating taxes, under Section 15 of the Agricultural Adjustment Act, 7 U.S.C.A. § 615, in the total sum of $268.39, payments having been made during the period from August 1, 1933, to January 6, 1936. It is also alleged that payment of $206.43 on its cotton floor stocks inventory…