B. F. Goodrich Co. v. United States

STEPHENS, Circuit Judge.

This is an appeal from a judgment of the United States District Court in favor of the Government, upon a suit for recovery of additional manufacturer’s excise tax assessed against and paid by appellant’s predecessor in interest, Pacific Goodrich Rubber Company.

The action was tried upon a stipulation of facts and no dispute exists between the parties thereon. The Pacific Goodrich Rubber Company, a Delaware corporation (herein referred to, for convenience, as the “Pacific Company”), was at all times prior to its dissolution the wholly owned subsidiary of appellant, the…