New York Handkerchief Mfg. Co. v. United States

KERNER, Circuit Judge.

This is an appeal from a judgment dismissing plaintiff’s complaint, and involves the question whether that which was submitted by the plaintiff to the Commissioner of Internal Revenue in support of its claim for refund of floor stocks taxes paid under the Agricultural' Adjustment Act of 1933, 7 U.S.C.A. § 601 et seq., complied sufficiently with § 903 of the Revenue Act of 1936, c. 690, 49 Stat. 1747, 7 U.S.C.A. § 645.

Pursuant to Title VII of the Revenue Act of 1936, §§ 902-905, 7 U.S.C.A. §§ 644-647, the plaintiff filed its complaint for the refund of $3,654.30 paid on…