SAMSON TIRE & RUBBER CORPORATION v. ROGAN

No. 10201.

136 F.2d 345 (1943)

SAMSON TIRE & RUBBER CORPORATION v. ROGAN.

Circuit Court of Appeals, Ninth Circuit.

June 1, 1943.


Attorney(s) appearing for the Case

E. S. Williams, of Los Angeles, Cal., for appellant.

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Helen R. Carloss, Clarence E. Dawson, and Willard H. Pedrick, Sp. Assts. to Atty. Gen., and Leo V. Silverstein, U. S. Atty., of Los Angeles, Cal., for appellee.

Before DENMAN, MATHEWS, and STEPHENS, Circuit Judges.


MATHEWS, Circuit Judge.

Appellee, Nat Rogan, Collector of Internal Revenue for the Sixth Collection District of California, collected of appellant, Samson Tire & Rubber Corporation, as excise taxes on rubber tires and inner tubes manufactured and sold by appellant, $39,940.45 plus interest of $16,215.45 — a total of $56,155.90. Its claim for a refund having been denied, appellant brought an action against appellee to recover the $56,155.90 as having been...

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