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B. F. GOODRICH CO. v. UNITED STATES

No. 10035.

135 F.2d 456 (1943)

B. F. GOODRICH CO. v. UNITED STATES.

Circuit Court of Appeals, Ninth Circuit.

April 13, 1943.

Attorney(s) appearing for the Case

F. C. Leslie, of Akron, Ohio, and Newlin & Ashburn, of Los Angeles, Cal. (Ray J. Coleman and C. Hudson B. Cox, both of Los Angeles, Cal., of counsel), for appellant.

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Helen R. Carloss, S. Dee Hanson and Warren F. Wattles, Sp. Assts. to the Atty. Gen., and Leo V. Silverstein, U.S. Atty., and E. H. Mitchell, Asst. U. S. Atty., all of Los Angeles, Cal., for appellee.

Before DENMAN, MATHEWS and STEPHENS, Circuit Judges.

STEPHENS, Circuit Judge.

This is an appeal from a judgment of the United States District Court in favor of the Government, upon a suit for recovery of additional manufacturer's excise tax assessed against and paid by appellant's predecessor in interest, Pacific Goodrich Rubber Company.

The action was tried upon a stipulation of facts and no dispute exists between the parties thereon. The Pacific Goodrich Rubber Company, a Delaware corporation (herein referred...

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