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CARTER v. LIQUID CARBONIC PACIFIC CORPORATION

No. 8646.

97 F.2d 1 (1938)

CARTER v. LIQUID CARBONIC PACIFIC CORPORATION, Limited.

Circuit Court of Appeals, Ninth Circuit.

May 20, 1938.

Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., Sewall Key, Norman D. Keller, Maurice J. Mahoney, and George H. Zeutzius, Sp. Assts. to Atty. Gen., and Benjamin Harrison, U. S. Atty., E. H. Mitchell, Asst. U. S. Atty., and Eugene Harpole, Sp. Atty., Bureau of Internal Revenue, all of Los Angeles, Cal., for appellant.

Dana Latham, of Los Angeles, Cal., and W. Parker Jones, of Washington, D. C., for appellee.

Before GARRECHT, HANEY, and STEPHENS, Circuit Judges.

STEPHENS, Circuit Judge.

This is an appeal from a judgment of the District Court. It involves seven claims for the refund of an aggregate sum of $3,811.60 paid as manufacturer's excise taxes to appellant's decedent, as Collector of Internal Revenue, upon carbonic acid gas manufactured and sold by appellee during 1933 and 1934. On August 11, 1934, appellee filed seven separate claims for the refund of the taxes so assessed and collected. Each claim was identical, except...

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