KAMCO, INC. v. UNITED STATES

No. H-386.

10 F.Supp. 588 (1935)

KAMCO, Inc., v. UNITED STATES.

Court of Claims.

April 8, 1935.


Attorney(s) appearing for the Case

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

James A. Cosgrove, 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.


WILLIAMS, Judge.

The taxes sought to be recovered in this suit, with interest thereon, were paid by plaintiff in monthly installments during the period January 25, 1921, to January 26, 1925, upon the sales of mirrors and mirror brackets manufactured and sold by the plaintiff to persons other than manufacturers of automobiles. The payments were made as excise taxes levied on the sale of automobile accessories under section 900 (3) of the Revenue Act of 1921, 42 Stat...

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