Atwater Kent Manufacturing Co. v. United States

Campbell, Ohief Justice,

delivered the opinion of the court:

Recovery is sought of certain taxes which plaintiff was required to pay under section 900 (3) of the "revenue acts of 1918 and 1921 on the sale of “timers and coils” manufactured by it. The Commissioner of Internal Revenue refused to refund the amount collected. The case was referred to a commissioner of this court for a finding and report to the court of the facts. Both parties have requested that the court adopt the findings of the commissioner as the facts of the case, and the court has done this. They also agree that only one…