Mennen Co. v. Kelly

GOODRICH, Circuit Judge.

The Mennen Company, a New Jersey corporation, sued the defendant, a former Collector of Internal Revenue, to recover *867for taxes paid for the period June, 1932, through April, 1937, on two products manufactured by Mennen. The plaintiff has, by appropriate action, taken the steps to preserve its rights if they were incorrectly collected. The products involved are Mennen Antiseptic Oil and Kora Konia, a powder. The statute under which the authority to impose the tax was challenged is § 603 of the Revenue Act of 1932. The cause was tried before a judge of the District…