Silverman v. United States

WATSON, District Judge.

Plaintiff has moved for summary judgment under Rule 56 of the Federal Rules of Civil Procedure, 28 U.S.C., and defendant has filed a motion to dismiss plaintiff’s complaint with prejudice.

This action was started by plaintiff to recover certain taxes paid on distilled spirits used in the manufacture of non-beverage products. Such recovery is provided for in Section 3250(f) (5) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 3250(f) (5). The Code provides that applications for drawback must be filed within a three-month limitation period. Plaintiff has alleged that he…