B & M Company v. United States

AINSWORTH, Circuit Judge:

Taxpayer, a Mississippi corporation, appeals from a decision by the District Court, sitting without a jury, holding that Taxpayer was not entitled to a refund of manufacturer’s excise taxes in the sum of $61,588.09 paid by it during the period July 1, 1966 through June 30, 1969. 1 The Government has conceded that the taxes were erroneously collected and the only issue before this Court is whether the Taxpayer assumed the economic burden of the tax, in which event it would be entitled to a refund, or whether, as the District Court found, it passed the burden on to its…