VIRGINIA-CAROLINA RUBBER CO. v. UNITED STATES

No. M-363.

7 F.Supp. 299 (1934)

VIRGINIA-CAROLINA RUBBER CO., Inc., v. UNITED STATES.

Court of Claims.

June 4, 1934.


Attorney(s) appearing for the Case

Frank J. Albus, of Washington, D. C., for plaintiff.

James A. Cosgrove and Elizabeth B. Davis, both of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen., for the United States.

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


WHALEY, Judge.

This action is for the recovery of excise taxes paid under section 600 of the Revenue Act of 1924 (26 USCA § 881 note), which imposed a tax on certain automobile accessories. Defendant concedes that the articles on which the tax was levied were not taxable within the meaning of the foregoing act, but resists the refunding of the tax on the ground that section 424 of the Revenue Act of 1928 (26 USCA &...

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