UNITED STATES LIGHT & HEAT CORP. v. UNITED STATES

Nos. F-247, F-253, H-460.

3 F.Supp. 861 (1933)

UNITED STATES LIGHT & HEAT CORPORATION v. UNITED STATES (three cases).

Court of Claims.

June 5, 1933.


Attorney(s) appearing for the Case

George M. Morris, of Washington, D. C. (Harry C. Kinne, of Chicago, Ill., and Kix-Miller, Baar & Morris, of Washington, D. C., on the brief), for plaintiff.

Ralph C. Williamson and W. W. Scott, both of Washington, D. C., for the United States.

Before GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.


WILLIAMS, Judge.

The plaintiff, in three separate suits, Nos. F-247, F-253, and H-460, seeks to recover excise taxes paid upon the sales of storage batteries and storage battery parts. The taxes were imposed and collected under the provisions of sections 900 of the Revenue Acts of 1918 and 1921, c. 18, 40 Stat. 1122; c. 136, 42 Stat. 291, and section 600 of the Revenue Act of 1924, c. 234, 43 Stat. 253 (26 USCA §§ 881 note, 882).

Sections 900 of...

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