Universal Battery Co. v. United States

WILLIAMS, Judge.

The plaintiff sues to recover the sum of $30,884.34, of which sum $27,841.35 represents excise taxes paid upon the sale of electric storage batteries manufactured by it. The remaining $3,042.99 represents additional interest alleged to be due on a refund of taxes made to plaintiff on July 19, 1923, of $26,809.82, erroneously collected on the sale of battery parts. This item of the claim is abandoned by plaintiff in the brief, and the *885only question presented is the plaintiff’s right to recover the taxes paid on the sales of completed batteries during the taxable period involved.