Warner-Patterson Co. v. United States

Plaintiff seeks to recover $6,109.97, with interest, alleged to have been erroneously exacted by the United States as excise taxes on articles known as the Warner lens and Patterson lens, between the dates of June, 1923, and June, 1925, *241inclusive, under provisions of section 900 of the revenue act of 1921 (42 Stat. 227, 291) and section 600 of the revenue act of 1924 (43 Stat. 253, 322).

Plaintiff, during the period covered by the claim involved in this suit, had an exclusive license to manufacture, sell, and distribute said lenses. Plaintiff during said period purchased the patent.for the…