Aronson v. White

SWEENEY, District Judge.

This is an action at law brought by the plaintiff, as trustee in bankruptcy of the Viking Manufacturing Company, Inc., to recover taxes assessed against the company as a manufacturer’s excise tax under the provisions of section 609 of the Revenue Act of 1932.

The facts are as follows: The Viking Manufacturing Company, between June 21, 1932 and May 1, 1933, paid the following taxes:

Date Amount

January 30, 1933 $3,075.13

February 16, 1933 259.40

February 27, 1933 6,826.05

March 31, 1933 10,519.50

May 1, 1933 16,341.55

Total $37,021.63

being at the rate of 10 per cent, on the…