American Synthetic Dyes, Inc. v. Edwards

LEARNED HAND, District Judge.

The action is. in common form to recover from the collector the amount of a tax exacted by duress. The tax was levied upon the profits made by the plaintiff during the year 1916 from the manufacture and sale of wet picric acid. The acid so made was sold to the Imperial Russian Government and the republic of France for military purposes, and the question at issue is whether it was an “explosive” within the meaning of subdivision (1) (a) of section 301 of the revenue act of 1916 (Comp. St. § 6336%b). If it was, the defendant wins; if not, the plaintiff.

The technical…