CARBON STEEL CO. v. LEWELLYN

No. 535.

251 U.S. 501 (1920)

40 S.Ct. 283

64 L.Ed. 375

CARBON STEEL COMPANY v. LEWELLYN, COLLECTOR OF INTERNAL REVENUE FOR THE TWENTY-THIRD DISTRICT OF PENNSYLVANIA.

Supreme Court of United States.

Decided March 1, 1920.


Attorney(s) appearing for the Case

Mr. H.V. Blaxter, with whom Mr. Frederick DeC. Faust and Mr. Henry O'Neill were on the brief, for petitioner.

Mr. Assistant Attorney General Frierson for respondent.


MR. JUSTICE McKENNA delivered the opinion of the court.

Petitioner brought this action against Lewellyn who is Collector of Internal Revenue for the 23rd District of Pennsylvania, to recover the sum of $271,062.62 with interest from December 29, 1917, paid to him, under a demand made by him, as Collector, for an excise tax assessed under § 301 of Title III of the Act of September 8, 1916, c. 463, 39 Stat. 780, known as Munitions Manufacturer's Tax.

Petitioner...

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