Rosoff Tunnel Corporation v. Higgins

CONGER, District Judge.

This is a motion to dismiss the complaint on the ground that it does not state facts sufficient to constitute a cause of action; and to dismiss the third cause of action on the ground that the Court has not jurisdiction of the subject matter thereof.

The plaintiff does not oppose this motion to dismiss the third cause of action; therefore, the only question is as to the sufficiency of the complaint.

Plaintiff’s contention is that Section 105 of the Revenue Act of 1935, as amended, 26 U.S.C.A. § 1358a, does not preclude the filing of an amended return under the…