GENERAL MOTORS CORP., FRIGIDAIRE DIV. v. United States

Plaintiff sues to recover certain manufacturers’ excise taxes for the period January 1, 1945 through August 31, 1951, (1) attributable to a $5 charge which plaintiff made in the sale of each refrigerator for a warranty known as the Five Year Protection Plan, and (2) attributable to amounts expended in fulfilling its obligations under a one-year warranty for which no separate charge in any amount was made.

The Five Year ■ Protection Plan covered only the sealed unit of the refrigerator and its purchase was mandatory except to certain purchasers of multiple units. Plaintiff has two grounds on…