Hanna Iron Ore Co. v. United States

KOSCINSKI, District Judge.

Plaintiff filed suit to recover income taxe. claimed to have been unjustly, unlawfullj and erroneously assessed and collected. Defendant, by special and affirmative defenses, challenges this court’s jurisdiction to heat and determine the matter on its merits fot the reason that the claims for refund, as filed with the Commissioner, on which this action must rest, do not set forth specific grounds for recovery of the taxes alleged to have been paid, as required by Section 322 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev. Code, § 322, and the Regulations of the…