Pine Hill Crystal Spring Water Co. v. United States

NOONAN, District Judge.

In this matter, the defendant has moved to dismiss the complaint pursuant to Rule 12(b) of the Federal Rules of Civil Procedure, 28 U.S.C.A., for lack of jurisdiction over the subject matter and/or on the ground that the complaint fails to state a claim upon which relief can be granted; the plaintiff has cross-moved for summary judgment pursuant to Rule 56. The basic fact situation involved is not in issue, but is sufficiently complex to require careful analysis.

On September 15, 1944, plaintiff’s predecessor filed its Corporation Income and Excess Profits Tax returns…