Somers Coal Co. v. United States

WILKIN, District Judge.

This case was presented on the defendant’s motion to dismiss and the plaintiff’s motion for summary judgment. It was submitted on the pleadings, a stipulation of facts, and affidavit, and was argued by counsel. Briefs were also filed. The motion for summary judgment should first be considered and then the motion to dismiss.

The complaint seeks recovery of income and excess profits taxes assessed against and collected from the plaintiff for the year 1917, and is based on three causes of action. The first cause says that the determinations by the Commissioner of Internal…