General Electric Co. v. Burton

GREEN, District Judge.

This suit was brought under 26 U.S.C. § 7422 to recover internal revenue taxes *96alleged to have been erroneously and illegally assessed and collected from plaintiff by defendant under 26 U.S.C. § 4131 for the second calendar quarter of 1962 (April 1, 1962 to June 30, 1962). The tax in question was imposed upon a device manufactured and sold by defendant known as an electro-luminescent lamp, which will be more fully described hereinafter and referred to herein as EL lamps.

The legislation pertinent to this action is Section 4131 of the Internal Revenue Act of 1954 and a…