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C. M. McCLUNG & CO. v. UNITED STATES

No. 44738.

35 F.Supp. 464 (1940)

C. M. McCLUNG & CO. v. UNITED STATES.

Court of Claims.

November 12, 1940.

Attorney(s) appearing for the Case

George E. H. Goodner, of Washington, D. C. (Scott P. Crampton, of Washington, D. C., on the briefs), for plaintiff.

Hubert L. Will, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson, Fred K. Dyar, and Guy Patten, all of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, and GREEN, Judges.

WHITAKER, Judge.

This is a suit to recover floor stocks tax. The principal issue raised is whether or not the plaintiff has shown that it bore the burden of the amount of the tax. This is the only question we think it necessary to consider.

Section 902 of the Revenue Act of 1936, 49 Stat. 1648, 1747, 7 U.S.C.A. § 644, provides in part as follows:

"No refund shall be made or allowed * * * of any amount paid by or collected from any claimant as...

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