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CINCINNATI SOAP CO. v. UNITED STATES

No. 4995.

22 F.Supp. 141 (1938)

CINCINNATI SOAP CO. v. UNITED STATES.

District Court, S. D. Ohio, W. D.

January 13, 1938.

Attorney(s) appearing for the Case

Moulinier, Bettman & Hunt, of Cincinnati, Ohio, for plaintiff.

James W. Morris, Asst. Atty. Gen., Andrew D. Sharpe and James E. Murphy, Sp. Assts. to the Atty. Gen., and Francis Canny, U. S. Atty., and Frederic W. Johnson, Asst. U. S. Atty., both of Cincinnati, Ohio, for the United States.

DRUFFEL, District Judge.

Plaintiff, an Ohio corporation engaged in the manufacture of soap, is seeking to recover $6,318.99, with interest from November 22, 1934, being taxes assessed and paid under section 602½ of the Revenue Act of 1934, on the processing of Philippine coconut oil. Section 602½ (a) of the Revenue Act of 1934, c. 277, 48 Stat. 680, 26 U.S.C. § 999(a), 26 U.S.C.A. § 999(a) provides,...

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