McKesson & Robbins, Inc. v. Edwards

L. HAND, Circuit Judge.

The plaintiff filed its amended complaint against the eolleetor of internal revenue to recover taxes wrongfully assessed and paid by it. This the defendant moved under the New York Code, to dismiss, supporting his motion by affidavits; the court granted the motion, and later refused to allow the plaintiff to file a second amended complaint, because the new allegations would not change the result. We are to consider the allegations of the proposed amended complaint, together with the uncontested facts in the affidavits. The situation so disclosed is as follows: The…