Polaroid Corp. v. United States

ALDRICH, District Judge.

This is an action brought under 28 U.S.C. §§ 1340 and 1346 to recover a “manufacturer’s tax” paid by Polaroid Corporation, a Delaware corporation having its principal place of business in the tax district of Massachusetts, assessed upon a camera pursuant to the Revenue Act of 1941. 26 U.S.C. § 3406 (a) (4), 55 Stat. 716 as amended.1 One camera, only, is involved, this being a test ease to determine whether Polaroid or Greist Manufacturing Company, a Connecticut corporation having its principal place of business in the tax district of Connecticut, is the manufacturer…