Century Transit Co. v. United States

MADDEN, District Judge.

This is a matter wherein the plaintiff, Century Transit Co., a corporation of the State of New Jersey, hereinafter called the “taxpayer” sues to recover income tax, declared value excess profits tax and excess profits tax assessed against it for the years 1939, 1940 and 1941. The defendant, United States of America, hereinafter referred to as the “government”, moves to dismiss the complaint upon the grounds of lack of jurisdiction.

The allegations briefly stated are these: On January 19, 1943 taxpayer received from the Commissioner of Internal Revenue a notice of…