Boyle Valve Co. v. United States

LITTLETON, Judge.

Plaintiff instituted this suit February 27, 1929, to recover $3,666.29, excise tax, with interest. Tbe defendant demurs to the petition upon tbe ground that tbe facts set forth in tbe petition do not state a cause of action within the jurisdiction of this court, under section 424 of the Revenue Act of 1928 (45 Stat. 866).

During the years 1923 to 1926, inclusive, plaintiff manufactured and sold valves of various sizes adaptable to and used in many different kinds of machinery. The tax in question was collected under section 903, Revenue Act of 1921, and section 603, Revenue…