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TECHNICOLOR MOTION PICTURE CORP. v. WESTOVER

No. 10101.

102 F.Supp. 541 (1951)

TECHNICOLOR MOTION PICTURE CORP. v. WESTOVER.

United States District Court S. D. California, Central Division.

June 18, 1951.

Attorney(s) appearing for the Case

George W. Cohen, Beverly Hills, Cal., Posner, Berge, Fox & Arent, Washington, D. C., for plaintiff.

Ernest A. Tolin, U. S. Atty., E. H., Mitchell and Edward R. McHale, Asst. U. S. Attys., Eugene Harpole and James D. Pettus, Sp. Attys. Bureau of Internal Revenue, all of Los Angeles, Cal., for defendant.

HARRISON, District Judge.

This is a suit for refund of a manufacturer's excise tax imposed under Section 3406(a) (4) and Section 3444(a) (1), 26 U.S.C.A. which was allegedly illegally assessed and collected by the defendant. The Commissioner determined that an excise tax was due on the use of a "transfer machine" built by the plaintiff for use in the processing of colored motion picture film in its own plant. The evidence introduced at the trial was that of experts...

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