Wells Manufacturing Co. v. United States

The plaintiff in this case is suing for the refund of excise taxes collected from the plaintiff by the United States, under the revenue acts of 1918, 1921, and 1924, with respect to spark coils and timers manufactured and sold by plaintiff.

The case was referred to a commissioner of this court for a finding and report to the court of the facts. The said commissioner filed his report on March 6, 1928. Neither the plaintiff nor the defendant has filed exceptions to the commissioner’s report.

It is admitted in defendant’s brief that the essential facts and issues of law, with respect to this case,…