Jefferson Electric Mfg. Co. v. United States

WHALEY, Judge.

This is a suit for the recovery of excise taxes paid by plaintiff during the period from May 19, 1923, to February 26, 1926, on ignition coils manufactured and sold by plaintiff. The case was previously considered by this court, at which time we held that the ignition coils sold by plaintiff were not subject to excise tax under section 900 of the Revenue Acts of 1918 and 1921 (40 Stat. 1122; 42 Stat. 291), and section 600 of the Revenue Act of 1924 (26 USCA §§ 881 note, 882). Jefferson Electric Manufacturing Co. v. United States, 2 F. Supp. 778, 77 Ct. Cl. 199. Certiorari was…