Jacobs Pharmacy Co. v. United States

UNDERWOOD, District Judge.

This case came on to be heard upon a motion to dismiss filed on behalf of the United States.

The petition alleges that plaintiff is entitled to recovery of drawback taxes, under provisions of Section 3250 of the Internal Revenue Code, as amended, 25 U. S.C.A.Int.Rev.Code, § 3250, following rejection of the claim by the Commissioner of Internal Revenue.

The ground of the motion to dismiss is that plaintiff failed to file its claim to the drawback within the three-month period next succeeding the quarter for which the drawback was claimed as required by law.

The facts as…