General Motors Corp. v. United States

This is a suit for a refund of excise taxes paid by the plaintiff upon the sale by it of refrigerators and other appliances containing cooling units. In 1954 we decided a case beween the same parties, and involving the same questions. See 128 C. Cls. 465, cert. denied 348 U. S. 942. The former case concerned sales made from May 10, 1931, through December 31, 1941. The instant case concerns sales made from January 1, 1942, through December 31, 1944. The facts and the issues were, with one exception which will be discussed later herein, recited in our former opinion. The parties adhere to the…