Luzier's, Inc. v. Nee

SULLIVAN, District Judge.

This is a suit at law brought against the above named Collector of Internal Revenue, to recover the sum of $147,240.56, paid as additional manufacturer’s excise taxes, and interest for the period from June 21, 1932, to February, 1936, inclusive, such- taxes being assessed and collected under the provisions of Section 603 of the Revenue Act of 1932, Chapter 209, 47 Stat. 169, 26 U.S.C.A. following section 1481, upon articles (toilet preparations and cosmetics) manufactured and sold by it during that period.

This case was tried to the court below without a jury, the same…