Servel, Inc. v. Smith

EVANS, Acting District Judge.

This is an action to recover an overpayment of excise taxes in the sum of $50,-281.59.

Defendant filed an affidavit and then moved the court to dismiss the complaint because (a) the complaint fails to state a cause of action against the defendant; (b) *437plaintiff’s claims for refund are defective and insufficient; and (c) because plaintiff has failed to comply with the provisions of Sec. 621(d) of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Code, § 3443 (d), and Article 71 of Regulations 46, promulgated thereunder, and therefore this court has no jurisdiction of…