ELECTRIC STORAGE BATTERY CO. v. McCAUGHN

No. 14008.

52 F.2d 205 (1931)

ELECTRIC STORAGE BATTERY CO. v. McCAUGHN, Formerly Collector of Internal Revenue.

District Court, E. D. Pennsylvania.

April 28, 1931.


Attorney(s) appearing for the Case

Charles C. Norris, Jr., of Philadelphia, Pa., for plaintiff.

Paul Freeman, Asst. U. S. Atty., of Philadelphia, Pa., and E. F. McMahon, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., for defendant.


KIRKPATRICK, District Judge.

This is an action at law tried to the court without a jury for the recovery of $973,532.57, with interest, being the amount of manufacturers' excise taxes paid by the plaintiff between July 22, 1922, and April 1, 1926.

The taxes were assessed and collected under subdivision 3 of section 900, tit. 9 of the Revenue Act of 1921 (42 Stat. 291), and under subdivision 3 of section 600, tit. 6 of the Revenue Act of 1924 (26 USCA §...

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