Norton Manufacturing Corp. v. United States

CROSS-MOTIONS FOR SUMMARY JUDGMENT

MAROVITZ, District Judge.

This is an action seeking refund from the United States, of manufacturers’ excise taxes assessed and collected pursuant to the provisions of Section 3406(a) (1) of the Internal Revenue Code of 1939, and Section 4161 of the Internal Revenue Code of 1954.1 The original complaint of plaintiff Norton Manufacturing Company, relied on 23 separate claims for refund filed with the Internal Revenue Service. All of such claims were disallowed by the Commissioner. The parties have since stipulated that claims 1-10 were not filed timely enough,…