GLIDDEN CO. v. UNITED STATES

No. 10417.

162 F.2d 171 (1947)

GLIDDEN CO. v. UNITED STATES.

Circuit Court of Appeals, Sixth Circuit.

June 5, 1947.


Attorney(s) appearing for the Case

John A. Duncan, of Cleveland, Ohio, and Roger Hinds, of New York City (M. B. & H. H. Johnson, and John A. Duncan, all of Cleveland, Ohio, and Roger Hinds, of New York City, on the brief), for appellant.

Louise Foster, of Washington, D. C. (Sewall Key, Lee A. Jackson, and Frederic G. Rita, all of Washington, D. C., and Don C. Miller, and Francis B. Kavanagh, both of Cleveland, Ohio, on the brief), for appellee.

Before SIMONS, ALLEN and MARTIN, Circuit Judges.


MARTIN, Circuit Judge.

The corporate taxpayer has appealed from the judgment of the district court dismissing its action to recover $50,970.57, with interest, alleged to have been illegally assessed and collected as processing taxes by the United States. The statute under which the controversy arises, section 602½ of the Revenue Act of 1934, c. 277, 48 Stat. 680, 26 U.S.C.A. Int.Rev.Acts, page 778, provides in relevant part, as follows: "There is hereby imposed...

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