M. & M. CO. v. UNITED STATES

No. H-329.

3 F.Supp. 886 (1933)

M. & M. CO. v. UNITED STATES.

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, a manufacturer of electric storage batteries, sues to recover manufacturers' excise taxes paid upon the sale of such batteries on and between July 13, 1921, and April 1, 1926.

The taxes were imposed and collected under sections 900 of the Revenue Acts of 1918 (c. 18, 40 Stat. 1122) and 1921 (c. 136, 42 Stat. 291), and section 600 of the Revenue Act of 1924 (c. 234, 43 Stat. 253, 322, 26 USCA §§ 881 note and 882). The...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases