Star Motor Co. of California v. United States

BOOTH, Chief Justice.

This is a suit to recover an alleged illegal excise tax, assessed and collected from the plaintiff under the following state of facts:

The plaintiff from October 1, 1922, to June 1, 1924, manufactured and sold auto*903mobiles. Its place of business was Oakland, Cal. In July, 1924, the Commissioner of Internal Revenue, following an audit of plaintiffs tax returns, assessed additional excise taxes against the plaintiff to the amount of $121,409.61, to which was added a penalty of $6,070.49 and interest in the sum'of $11,949.-99. The plaintiff concedes an excise tax liability of…