Air-Way Electric Appliance Corp. v. Guitteau

KLOEB, District Judge.

Three questions are raised involving four claims for refund of taxes paid.

Question number one is eliminated through paragraph seven of the stipulation made between the parties wherein it is agreed that Plaintiff is entitled to recover the tax paid on $220.16, to-wit: $29.72. Judgment is awarded Plaintiff therefore for the sum of $29.72 overpayment of tax for the year 1927.

Question number two involves the method of dealing between Plaintiff and its “Distributors” in furniture and fixtures supplied for the Distributors during the year 1928.

It appears that the Plaintiff…