Chrysler Corp. v. United States

FREEMAN, District Judge.

The present controversy arises out of cross-motions for summary judgment filed by the parties to an excise tax refund case.

In essence, the facts as stipulated by the parties are as follows: Plaintiff is an automobile manufacturer. The sales of automobiles manufactured by plaintiff are subject to the manufacturers’ excise-tax imposed by the pertinent sections of the Internal Revenue Code. In connection with the automobiles manufactured and sold by it during the calendar year of 1956, plaintiff expressly warranted that such automobiles were free from any defective…