North American Philips Company, Inc. v. Charles A. Church, District Director of Internal Revenue Service

FRIENDLY, Circuit Judge:

North American Philips Co., Inc., affiliated in some undescribed manner with the well-known Dutch electrical and electronics manufacturer, brought this tax refund action against the District Director of Internal Revenue for the District of Manhattan in the District Court for the Southern District of New York. It sought to recover $29,427.98 in taxes paid between January 1, 1956 and July 31, 1958, on sales of four models of imported high fidelity speakers erroneously believed to be subject to the 10% excise tax levied on the sale of radio and television components by §…