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ELECTRIC STORAGE BATTERY CO. v. ROTHENSIES

No. 8836.

152 F.2d 521 (1945)

ELECTRIC STORAGE BATTERY CO. v. ROTHENSIES, Collector of Internal Revenue, etc.

Circuit Court of Appeals, Third Circuit.

Decided November 27, 1945.

Writ of Certiorari Granted March 25, 1946.

Attorney(s) appearing for the Case

Lelant T. Atherton, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen. and Sewall Key and J. Louis Monarch, Sp. Assts. to the Atty. Gen., Gerald A. Gleeson, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., on the brief), for appellant.

Laurence H. Eldredge, of Philadelphia, Pa. (Charles C. Norris, Jr., William P. Cairo and Norris, Lex, Hart & Eldredge, all of Philadelphia, Pa., on the brief), for appellee.

Before ALBERT LEE STEPHENS, MARIS, and GOODRICH, Circuit Judges.

Writ of Certiorari Granted March 25, 1946. See 66 S.Ct. 825.

GOODRICH, Circuit Judge.

This is a suit by a taxpayer to recover from the Collector a sum which it alleges was wrongfully collected. The plaintiff was successful in the District Court and the Collector appeals.

The fact basis for the lawsuit is this: From 1919 to 1926 the taxpayer paid a large sum in excise taxes on the sale of its storage batteries; the government's exaction was based on...

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