CAMPANA CORPORATION v. HARRISON

No. 7123.

114 F.2d 400 (1940)

CAMPANA CORPORATION v. HARRISON.

Circuit Court of Appeals, Seventh Circuit.

August 14, 1940.


Attorney(s) appearing for the Case

William J. Campbell, U. S. Atty., of Chicago, Ill., for appellant.

George I. Haight, of Chicago, Ill., for appellee.

Before MAJOR, TREANOR, and KERNER, Circuit Judges.


KERNER, Circuit Judge.

This is an action brought against the revenue collector for the United States to recover additional manufacturer's excise taxes paid under protest. The plaintiff filed its Manufacturer's excise tax return under the law and paid the tax. Revenue Act of 1932, 47 Stat. 259, ch. 209, Secs. 601, et seq., 26 U.S.C.A. Int.Rev.Acts, page 603 et seq. Then the Commissioner of Internal Revenue assessed an additional...

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