General Electric Company v. Melvin J. Burton, District Director of Internal Revenue

JOHN W. PECK, Circuit Judge.

Section 4131 of the Internal Revenue Code of 1954 (26 U.S.C. § 4131), with which the single issue presented on this appeal is concerned, reads in its entirety as follows:

“There is hereby imposed upon the sale by the manufacturer, producer, or importer of electric light bulbs and tubes, not including articles taxable under any other provision of this chapter, a tax equivalent to 10 percent of the price for which so sold.”

Plaintiff-appellant (hereinafter referred to as “Taxpayer”) paid the 10% excise tax provided by this section for the second calendar quarter of…