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FORGED STEEL WHEEL CO. v. LEWELLYN

No. 526.

251 U.S. 511 (1920)

40 S.Ct. 285

64 L.Ed. 380

FORGED STEEL WHEEL 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. George B. Gordon and Mr. George Sutherland, with whom Mr. William Watson Smith, Mr. James McKirdy and Mr. S.G. Nolin were on the brief, for petitioner.

Mr. Assistant Attorney General Frierson for respondent.

Mr. E.G. Curtis, by leave of court, filed a brief as amicus curiae.

Mr. J. Sprigg McMahon, by leave of court, filed a brief as amicus curiae.

MR. JUSTICE McKENNA delivered the opinion of the court.

Action brought by petitioner against Lewellyn, Collector of Internal Revenue, in the District Court for the Western District of Pennsylvania, to recover the sum of $246,920.18 exacted from petitioner as a tax under the Munitions Tax Act and paid under protest. Interest was also prayed from November 27, 1917.

The tax was exacted upon the ground (and it was so alleged) that that sum was the tax on the amount...

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