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GENERAL MOTORS CORP., FRIGIDAIRE DIV. v. UNITED STATES

No. 47657.

121 F.Supp. 932 (1954)

GENERAL MOTORS CORP., FRIGIDAIRE DIVISION v. UNITED STATES.

United States Court of Claims.

June 8, 1954.

Attorney(s) appearing for the Case

Newell W. Ellison, Washington, D. C., for plaintiff. Henry M. Hogan, New York City. Daniel M. Gribbon, Calvert Thomas, Detroit, Mich., Donald C. Alexander, and Covington & Burling, Washington, D. C., were on the briefs.

J. W. Hussey, Washington, D. C., with whom was Asst. Atty. Gen. H. Brian Holland, for defendant. Andrew D. Sharpe and Joseph H. Sheppard, Washington, D. C., were on the brief.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and LARAMORE, Judges.

MADDEN, Judge.

The plaintiff sues to recover certain manufacturers' excise taxes paid by it for the period May 10, 1937, through December 31, 1941. It manufactured electric refrigerators which were subject to a manufacturer's excise tax imposed by Section 608 of the Revenue Act of 1932, 26 U.S.C.A.Int.Rev.Acts, page 611, until March 1939, and thereafter by Section 3405 of the Internal Revenue Code, 26 U.S.C.A. The part of the taxes in controversy were those attributable...

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