Campana Corporation v. Harrison

KERNER, Circuit Judge.

This is an action brought against the revenue collector for the United States to *402recover additional manufacturer’s excise taxes paid under protest. The plaintiff filed its Manufacturer’s excise tkx return under the law and paid the tax. Revenue Act of 1932, 47 Stat. 259, ch. 209, Secs. 601, et seq., 26 U.S.C.A. Int.Rev.Acts, page 603 et seq. Then the Commissioner of Internal Revenue assessed an additional tax and this tax the taxpayer paid under protest. Timely application for a refund of the additional amount paid was made and denied. Thereupon the taxpayer sued in the…