Diamond & Baum, Inc. v. Shea

BRIGHT, District Judge.

The defendant moves to dismiss the complaint or for summary judgment. The action is brought to recover $11,310.44, alleged to have been collected by the defendant’s predecessor in office, pursuant to Section 604 of the Revenue Act of 1932, Act of June 6, 1932, Chapter 209, 47 Stat. 169-289, 26 U.S.C.A. Int.Rev.Acts, page 609, § 604,, as excise taxes upon fur trimmed garments-manufactured and sold by plaintiff in July; August, September and October, 1932. On July 5, 1934, within the time prescribed by the statute, a claim for refund was duly filed with the Collector of…