Kjar v. United States

SIBLEY, Circuit Judge.

The appeal is from a judgment in the District Court dismissing the complaint of appellants in its entirety, the judgment referring to Kjar v. U. S., 69 F.Supp. 406, 108 Ct.Cl. 119, certiorari denied 332 U.S. 768, 68 S.Ct. 79, 92 L.Ed. 353, as the ground of dismissal. The motion to dismiss was based on non-compliance with the Federal Rules of Civil Procedure, Rule 12(f) and Rule 10(b), 28 U.S.C.A. The hearing, however, got around to the question whether the cited judgment of the Court of Claims, admittedly covering the same disputes as to income and liquor taxes, and…