Holley Carburetor Co. v. United States

WILLIAMS, Judge.

This is an action to recover manufacturers’ excise tax paid on the manufacture and sale of carburetors known as “Holley Carburetor Model N.H.,” and collected under the provisions of section 900 (3) of the Revenue Acts of 1918 and 1921.

During the period from January 1, 1920, to December 31, 1923, plaintiff, by monthly payments, paid to the collector at Detroit, Mich., the sum of $26,652.82 as taxes levied, assessed, and collected under the foregoing sections of the Revenue Acts of 1918 and 1921.

Claim for refund of all the payments was filed on January 31, 1924, and was rejected…