General Motors Corp. v. United States

The plaintiff sues to recover certain manufacturers’ excise taxes paid by it for the period May 10, 1937, through December 31, 1941. It manufactured electric refrigerators which were subject to a manufacturer’s excise tax imposed by Section 608 of the Revenue Act of 1932 until March 1939, and thereafter by Section 3405 of the Internal Revenue Code. The part of the taxes in controversy were those attributable to a $5 charge which the plaintiff made in the sale of each refrigerator for a warranty which will presently be described.

In the sale of a refrigerator, the plaintiff included a cer*467tificat…