General Telephone & Electronics Corporation v. The United States

OPINION

PER CURIAM.*

Cooperative Advertising Plan

This case presents for the consideration of the court a legal question with which the court has already dealt in another connection, i. e., whether amounts used by a manufacturer to reimburse retailers for part of their costs in locally advertising the manufacturer’s products, under a cooperative advertising plan devised and administered by the manufacturer, constituted price readjustments by the manufacturer that entitled it to an excise tax refund under Section 3443(a) (2) of the Internal Revenue Code of 1939 (53 Stat. 417).

The plaintiff,…