Philco Corp. v. United States

JOSEPH S. LORD, III, District Judge.

This is a suit for refund of Federal Manufacturers Excise Tax (26 U.S.C.A. § 4061 et seq.) by plaintiff, a Pennsylvania corporation engaged in the manufacture and sale at wholesale of electronic equipment and appliances, such as radio and television sets, refrigerators and home freezers. Excise tax is paid by plaintiff, the manufacturer of these items, and is based upon the price charged plaintiff’s vendees.

The claim for refund involves plaintiff’s warranty program. The complaint is in three counts. Both parties have moved for summary judgment on Count I,…