Pacific Car and Foundry Company v. United States

J. WARREN MADDEN, Judge:

The plaintiff, Pacific Car and Foundry Company, hereinafter designated as “taxpayer”, brought this suit in the District Court to recover certain excise taxes which the United States had collected from it for the quarterly period January 1 through March 31, 1961. The District Court gave the taxpayer a judgment for the amount claimed by it, $3,813.47, plus interest. The United States has appealed from that judgment. The Jurisdiction of the District Court and that of this court are not questioned. The tax in question is the eight per cent excise tax imposed by section…