Westinghouse Electric Corp. v. United States

The plaintiff sues to recover $1,922,614.96 of manufacturers’ excise taxes paid under sections 3408 through 3406 of the Internal Revenue Code of 1939, as amended. The plaintiff asserted two claims in its petition, the second claim being in the alternative. The defendant moved to dismiss the first claim on the ground that it was premature.

The facts alleged in the first claim of the petition may be summarized for purposes of this motion as follows:

The plaintiff corporation manufactures, produces and sells various electrical products, including refrigerators, quick-*121freeze units, water heaters,…