Big Three Industrial Gas & Equipment Co. v. United States

MEMORANDUM AND ORDER

BUE, District Judge.

Plaintiff here sues for the recovery of a manufacturer’s excise tax, penalties and interest paid. As of March 31, 1971, plaintiff claims an aggregate of $88,-502.16 plus interest from that date, which amount is the original claim for refund plus interest less the amount admittedly due the government for a sum erroneously refunded to the plaintiff on December 13, 1968. Tax was assessed and collected under § 4061(a) of the Internal Revenue Code of 1954,1 which *1274imposes a 10 percent excise tax on the manufacturer of truck bodies sold by the manufacturer,…