Joseph Reid Gas Engine Co. v. Lewellyn

SCHOONMAKER, Judge.

These two actions are for the recovery of taxes paid by plaintiff which are alleged to have been illegally assessed against it.

The defendant in each case has moved for summary judgment in his favor. These motions are accompanied by a supporting affidavit and opposed by an affidavit filed by plaintiff. These motions are based on the ground that the complaint in each case fails to state a cause of action on which relief can be granted, in that no sufficient claims for refund have been filed by the plaintiff with the Commissioner of Revenue for any year or amount involved in…