Carter v. Liquid Carbonic Pacific Corporation

STEPHENS, Circuit Judge.

This is an appeal from a judgment of the District Court. It involves seven claims for the refund of an aggregate sum of $3,811.60 paid as manufacturer’s excise taxes to appellant’s decedent, as Collector of Internal Revenue, upon carbonic acid gas manufactured and sold by appellee during 1933 and 1934. On August 11, 1934, appellee filed seven separate claims for the refund of the taxes so assessed and collected. Each claim was identical, except as to amounts, and contained only the following grounds:

“The tax in question was assessed on carbonic acid gas sold by the…