KIN-SEPTIC CO. v. UNITED STATES

No. 46202.

64 F.Supp. 142 (1946)

KIN-SEPTIC CO. v. UNITED STATES.

Court of Claims.

February 4, 1946.


Attorney(s) appearing for the Case

Theodore B. Benson, of Washington, D. C., for plaintiff.

Elizabeth B. Davis, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, JONES, and MADDEN, Judges.


JONES, Judge.

The plaintiff sues for a refund of manufacturer's excise tax imposed under Section 603 of the Revenue Act of 1932, 47 Stat. 169, 261, 26 U.S.C.A. Int.Rev.Acts, page 608, for the period from January 1, 1934, to August 31, 1936.

Plaintiff is a manufacturer of cosmetics which were bottled, packed, and labeled, and sold through another corporation. One individual owned more than 90 percent of the common stock of the plaintiff

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