Norris Dispensers, Inc. v. United States

ROBINSON, District Judge.

In an action to recover excise tax upon the sale of milk dispensers and replacement parts for such dispensers which the taxpayer alleged to have been erroneously assessed and collected under § 4111, as amended, I.R.C.1954, together with interest and penalties, the District Judge in opinion reported at D.C., 211 F.Supp. 79 held that the milk dispensers are not taxed by § 4111, but that the taxpayer had not presented the requisite proof that the excise tax had not been included in the price of the product nor collected from the purchasers, as required by § 6416,…