New England Furniture & Carpet Co. v. United States

NORDBYE, District Judge.

The complaint states a good cause of action if this court has jurisdiction of an equitable action of this character against the United States. The United States cannot be sued without its consent. This court did have jurisdiction of the original action at law in which a judgment of dismissal was entered on April 1, 1930. That suit was brought to recover income and excess profit taxes which the plaintiff contends it had erroneously paid under the internal revenue laws. The court had jurisdiction to enter the dismissal, and the judgment of dismissal entered thereafter…