BIG THREE INDUSTRIAL GAS & EQUIPMENT CO. v. UNITED STATES

Civ. A. Nos. 67-H-716, 68-H-980.

329 F.Supp. 1273 (1971)

BIG THREE INDUSTRIAL GAS AND EQUIPMENT COMPANY v. UNITED STATES of America.

United States District Court, S. D. Texas, Houston Division.

May 19, 1971.


Attorney(s) appearing for the Case

Charles R. Vickery, Jr., Vickery, McConnell & Rowland, Houston, Tex., for plaintiff.

Anthony J. P. Farris, U. S. Atty., Houston, Tex., Johnnie M. Walters, Asst. Atty. Gen., Washington, D. C., Daniel L. Penner, Dept. of Justice, Dallas, Tex., Ben A. Douglas, Dept. of Justice, Washington, D. C., for defendant.


MEMORANDUM AND ORDER

BUE, District Judge.

Plaintiff here sues for the recovery of a manufacturer's excise tax, penalties and interest paid. As of March 31, 1971, plaintiff claims an aggregate of $88,502.16 plus interest from that date, which amount is the original claim for refund plus interest less the amount admittedly due the government for a sum erroneously refunded to the plaintiff on December 13, 1968. Tax was assessed and collected under § 4061...

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