ALUMINUM CASTINGS CO. v. ROUTZAHN

No. 5134.

31 F.2d 669 (1929)

ALUMINUM CASTINGS CO. v. ROUTZAHN, Collector of Internal Revenue.

Circuit Court of Appeals, Sixth Circuit.

April 2, 1929.


Attorney(s) appearing for the Case

John T. Scott, of Cleveland, Ohio (M. B. & H. H. Johnson, of Cleveland, Ohio, on the brief), for plaintiff in error.

J. R. Wheeler, Sp. Atty., of Washington, D. C. (A. E. Bernsteen and Irene Nungesser, both of Cleveland, Ohio, and C. M. Charest, of Washington, D. C., on the brief), for defendant in error.

Before MOORMAN, HICKS, and HICKENLOOPER, Circuit Judges.


HICKENLOOPER, Circuit Judge.

This is an action to recover incomes taxes paid under protest. In the years 1916 and 1917 plaintiff was engaged in the manufacture of aluminum, brass, and bronze castings, including certain munitions of war manufactured in 1916 and subject to the munitions tax. Title 3, Revenue Act 1916, 39 Stat. 780. Such munitions tax was not payable and was not paid until within the calendar year 1917. Section 12 (a) of the Revenue Act of 1916 (chapter...

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