B.F. GOODRICH CO. v. U.S.

No. 158.

321 U.S. 126 (1944)

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

Supreme Court of United States.

Decided January 31, 1944.


Attorney(s) appearing for the Case

Mr. William H. Bemis, with whom Mr. Howard F. Burns was on the brief, for petitioner.

Mr. Valentine Brookes, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Messrs. Sewall Key, J. Louis Monarch, and Warren F. Wattles were on the brief, for the United States.


MR. JUSTICE BLACK delivered the opinion of the Court.

This is a suit for refund of a portion of the manufacturers' excise tax on tires paid by the Pacific Goodrich Rubber Company, petitioner's wholly owned subsidiary, pursuant to § 602 of the Revenue Act of 1932.1 The District Court's judgment was for the Government, 48 F.Supp. 453, and the Circuit Court of Appeals affirmed.

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