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ANDERSON COMPANY v. UNITED STATES

No. 18281.

447 F.2d 41 (1971)

The ANDERSON COMPANY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Rehearing Denied August 27, 1971.

Attorney(s) appearing for the Case

Gilbert Gruenberg, Gary, Ind., Arthur B. Smith, Jr., Robert C. Claus, Chicago, Ill., Wayne S. Bishop, Washington, D. C., for plaintiff-appellant; Vedder, Price, Kaufman & Kammholz, Chicago, Ill., Hodges, Davis & Gruenberg, Gary, Ind., of counsel.

Johnnie M. Walters, Asst. Atty. Gen., Tax Div., Leonard J. Henzke, Jr., Atty., U. S. Dept. of Justice, Washington, D. C., William C. Lee, U. S. Atty., Fort Wayne, Ind., Lee A. Jackson, William A. Friedlander, Attys., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before KILEY, PELL and STEVENS, Circuit Judges.

KILEY, Circuit Judge.

The issue on appeal is whether the district court1 erred in denying the Anderson Company (Company) a refund of $208,668.07 excise tax, paid by the Company part voluntarily and part under deficiency assessments. We find no error and we affirm.

The taxes in suit were imposed by virtue of manufacturer's excise taxes levied under Section 4061(b) of the Internal Revenue Code of 1954.2

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