AMERICAN CHAIN CO. v. EATON

Nos. 3360, 3371, 3421.

58 F.2d 246 (1931)

AMERICAN CHAIN CO. v. EATON, Collector of Internal Revenue.

District Court, D. Connecticut.

February 5, 1931.


Attorney(s) appearing for the Case

Long, Chamberlain & Nyce, of Washington, D. C., and David S. Day, of Bridgeport, Conn., for plaintiff.

John Buckley, U. S. Atty., and George H. Cohen, Asst. U. S. Atty., both of Hartford, Conn., for defendant.


THOMAS, District Judge.

These cases are before the court on defendant's motions to dismiss all three suits, which are actions at law brought against the internal revenue collector to recover, in each instance, a manufacturer's excise tax paid by the plaintiff, a manufacturer of chain grips, under the provisions of sections 900 (3) of the Revenue Act of 1921 (42 Stat. 291) and 600 (3) of the Revenue Act of 1924 (26 USCA § 881 note), for the taxable periods from...

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