INLAND PUMP MFG. CO. v. UNITED STATES

No. L-388.

59 F.2d 261 (1932)

INLAND PUMP MFG. CO. v. UNITED STATES.

Court of Claims.

June 6, 1932.


Attorney(s) appearing for the Case

John E. Hughes, of Chicago, Ill., for plaintiff.

Ralph C. Williamson, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and GREEN, WHALEY, WILLIAMS, and LITTLETON, Judges.


GREEN, Judge.

Plaintiff is a corporation, and at the time involved in this case was engaged in the manufacture and sale of air pumps. In its petition it asks for the recovery of excise taxes in the sum of $2,508.02 which had been assessed and collected from it on sales of air pumps as accessories for automobiles.

The evidence in the case is quite conflicting. Two experts testified — one for plaintiff and one for defendant — and it is impossible...

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