NOYES-BUICK CO. v. NICHOLS

No. 2598.

14 F.2d 548 (1926)

NOYES-BUICK CO. v. NICHOLS, Internal Revenue Collector.

District Court, D. Massachusetts.

August 25, 1926.


Attorney(s) appearing for the Case

J. N. Welch, of Boston, Mass., for plaintiff.

Harold P. Williams, U. S. Atty., and Marcus Morton, Jr., Asst. U. S. Atty., both of Boston, Mass., for defendant.


MORTON, District Judge.

This is an action at law to recover back excise taxes assessed on the corporate franchise of the plaintiff for the years 1923 and 1924, under section 1000 of the Revenue Act of 1921 (Comp. St. § 5980n).

There is no dispute about the facts. They are as follows: During the period in question the Noyes-Buick Company was a distributor in the New England field of Buick automobiles, which it obtained from the Buick Motor Company. It...

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