Advance Automobile Accessories Corp. v. United States

During the period involved in this controversy plaintiff was engaged in the manufacture of transmission linings for Ford automobiles, and the sale of same to the automobile jobbing trade. Between the dates June 1, 1922, and February 26, 1926, plaintiff paid taxes in the aggregate sum of $32,768.35, same having been assessed under the provisions of subdivision (3) of section 900 of the revenue act of 1921, and subdivision (3) of section 600 of the revenue act of 1924. On June 7,1926, plaintiff filed a claim for the refund of said taxes, which claim was rejected by the Commissioner of Internal…