International General Electric Co. v. Buscaglia

delivered the' opinion of the court.

The plaintiff sued the Treasurer in the district court for the refund of payments made under protest of $3,964.19 as taxes and $1,585.61 as penalties and interest. The opinion, judgment and a subsequent order of the lower court, when read together, are in effect a judgment against the plaintiff, which has appealed.

Between 1931 and 1936 the plaintiff sold refrigerators and radios under conditional sales contracts. These contracts *251provided for deferred instalment payments of the purchase price. The “adjusted and agreed” price for radios was made up as…