HOLLEY CARBURETOR CO. v. UNITED STATES

No. J-270.

6 F.Supp. 462 (1934)

HOLLEY CARBURETOR CO. v. UNITED STATES.

Court of Claims.

April 2, 1934.


Attorney(s) appearing for the Case

John F. Hughes, of New York City, for plaintiff.

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

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


WILLIAMS, Judge.

This is an action to recover manufacturers' excise tax paid on the manufacture and sale of carburetors known as "Holley Carburetor Model N.H.," and collected under the provisions of section 900 (3) of the Revenue Acts of 1918 and 1921.

During the period from January 1, 1920, to December 31, 1923, plaintiff, by monthly payments, paid to the collector at Detroit, Mich., the sum of $26,652.82 as taxes levied, assessed, and collected under the...

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