JEFFERSON ELECTRIC MFG. CO. v. UNITED STATES

No. K-94.

2 F.Supp. 778 (1933)

JEFFERSON ELECTRIC MFG. CO. v. UNITED STATES.

Court of Claims.

March 13, 1933.


Attorney(s) appearing for the Case

Robert N. Anderson, of Washington, D. C. (Adrian C. Humphreys, of New York City, George P. McCabe, of Washington, D. C., and Charles J. Tressler, of Chicago, Ill., on the briefs), 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 WHALEY, WILLIAMS, LITTLETON, and GREEN, Judges.


WHALEY, Judge.

The plaintiff brings this suit to recover excise taxes in the sum of $20,017.58 collected on ignition coils manufactured and sold by it for the taxable period May 1923, to February 1926, inclusive. The sum sued for is the balance on a claim for refund of $67,544.87, the defendant having refunded $47,527.29 with interest. A counterclaim has been filed by the defendant to recover the amount so refunded. The only question involved is whether ignition coils...

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