Ekstrom v. United States

GREEN, Judge.

This is an action to recover with interest the sum of $54,451.90 paid by the Mechanics Machine Company as manufacturers’ excise taxes under section 900 of the Revenue Act of 1921 (42 Stat. 291) and section 600 of the Revenue Act of 1924 (43 Stat. 322). The Mechanics Machine Company from January 1921, until its dissolution, was an Illinois corporation engaged in the manufacture and sale of transmissions and parts therefor, also universal joints and parts therefor. On June 30, 1928, the directors and stockholders of the Mechanics Machine Company voted to dissolve the corporation.…