Wieboldt International Div. v. United States

Wilson, Judge:

This matter is before the court on a motion made by counsel for the defendant to dismiss the above-enumerated protests on the grounds of insufficiency.

Plaintiff contends that the protests in question were sufficient to inform the collector of the protestante objections to his decision in these matters and that the collector was fully and completely informed as to all of the essential facts relative to the claims of the plaintiff. The Government, on the other hand, contends that the documents at bar “fail to state a cause of action” and are insufficient under section 514 of the…