Root & McBride Co. v. United States

WILKIN, District Judge. -

This case was submitted on the pleadings, a memorandum of pre-trial conference, a stipulation, objections to testimony set forth in Part 2 of stipulation, stipulation of facts, stipulation re statement of Oscar Sandler, stipulation re statement of Herbert V. Mueller, plaintiff’s answer to defendant’s objections, and briefs.

The action is one for the recovery of amounts paid as floor stock taxes on cotton goods, as provided for in Section 644 of 7 U.S.C.A. § 902 of Revenue Act of 1936. As stated in the memorandum of pre-trial conference:

“ * * * it is conceded by counsel…