Citations
- 52 F.2d 205
Full opinion text
KIRKPATRICK, District Judge.
This is an action at law tried to the court without a jury for the recovery of $973,-532.57, with interest, being the amount of manufacturers’ excise taxes paid by the plaintiff between July 22, 1922, and April 1, 1926.
The taxes were assessed and collected under subdivision 3 of section 900, tit. 9 of the Revenue Act of 1921 (42 Stat. 291), and under subdivision 3 of section 600, tit. 6 of the Revenue Act of 1924 (26 USCA § 881 note). The portions of the two acts material to the issue in this suit are identical. The language is:
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