Fajardo Sugar Growers Ass'n v. United States

COXE, District Judge.

This action was brought to recover excise taxes alleged to have been illegally assessed against plaintiff under the Sugar Act of 1937, 7 U.S.C.A., §§ 1100-1183. Defendant moves, before answer, for an order granting summary judgment in its favor, or, in the alternative, dismissing the complaint, upon the ground of lack of jurisdiction over the subject matter inasmuch as plaintiff’s second claim for refund is a duplicate of its prior claim, suit upon which is barred by limitation. 26 U.S.C.A.Int. Rev.Code, § 3772(a) (2).

Plaintiff paid the assessments complained of,…