United States v. Standard Aircraft Corp.

(after stating the facts as above). The sole point raised upon this motion is whether the “claims for credit” and the counterclaims in the defendant’s answer are demurrable for failure to allege that the credits so set up had been presented to the Treasury officials before the answer was filed. The objection arises from R. S. § 951 (Comp. St. § 1588), and has three times been held good in District Courts (U. S. v. Patterson [C. C.] 91 F. 854; U. S. v. Cantrall [C. C.] 176 F. 949; U. S. v. Kerr [C. C.] 196 F. 503), though each time without any extended, discussion of the statute.. Except for,…