Seligman's, Inc. v. United States

PORTERIE, District Judge.

The essential facts necessary to be. considered in connection with defendant’s motion to dismiss may be briefly summarized as follows:

Plaintiff is a Louisiana corporation with its domicile and main office at Bastrop, Morehouse Parish, Louisiana, and since 1933 has operated business establishments at Bastrop and Bonita, both in Morehouse Parish, Louisiana, where it engaged in the sale of goods, wares and merchandise at retail.

Plaintiff at the first moment of January 6, 1936, had on hand and held for sale various articles which had been processed wholly or in chief…