Los Angeles Soap Co. v. United States

JAMES ALGER FEE, District Judge.

This action is brought for the recovery of $28,443.31 collected as interest upon certain taxes heretofore paid to the Collector of Internal Revenue by consideration of this court. The background for this action, then, is a previous suit brought by the Los Angeles Soap Company against Nat Rogan as Collector of Internal Revenue of the appropriate district, for declaratory relief and for an injunction against the collection of the excise tax levied under Section 602% of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, page 778, upon the first domestic processing…