ASSOCIATED FURNITURE CORPORATION v. UNITED STATES

No. J-350.

44 F.2d 78 (1930)

ASSOCIATED FURNITURE CORPORATION v. UNITED STATES.

Court of Claims.

October 20, 1930.


Attorney(s) appearing for the Case

Thomas G. Haight, of Jersey City, N. J. (Robert H. Montgomery and J. Marvin Haynes, both of Washington, D. C., and James O. Wynn, Jr., and Roswell Magill, both of New York City, on the brief), for plaintiff.

Arthur J. Iles, of Indianapolis, Ind., and Charles B. Rugg, Asst. Atty. Gen., for the United States.

Argued before BOOTH, Chief Justice, and WILLIAMS, WHALEY, LITTLETON, and GREEN, Judges.


WILLIAMS, Judge.

This is a suit to recover the sum of $4,089, with interest, which amount was on July 10, 1927, paid by the plaintiff to the collector of internal revenue at Wilmington, Del., as a special excise tax with respect to the carrying on or doing business for the fiscal year beginning July 1, 1925.

The challenged tax was assessed and collected under authority of section 700 of the Revenue Act of 1924 (43 Stat. 325), the relevant part of which reads...

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