Philip Mangone Co. v. United States

BOOTH, Chief Justice.

The plaintiff in this ease concedes an excise tax liability. The petition is for the recovery of what is alleged as excessive excise taxes levied and collected contrary to the law and regulations of the Commissioner of Internal Revenue.

Plaintiff is a New York corporation, engaged in manufacturing dresses, cloaks, and suits. It made its excise tax returns for the years 1919, 1920, and 1921 on garments manufactured and sold by it and paid the taxes shown to be due thereon. In April, 1922, the plaintiff’s books of account and records were examined, and as a result thereof…