DRUFFEL, District Judge.
Plaintiffs, The Andrew Jergens Company, John H. Woodbury, Inc., and Jergens-Woodbury Sales Corporation, are affiliate corporations, engaged in the manufacture, sale and distribution of toilet preparations, The Andrew Jergens Company owning all the stock of the other two companies, seek the recovery of $364,337.09, claimed overpayment of manufacturers excise tax imposed by Section 603 of the Revenue Act of 1932, 26 U.S.C.A. following section...
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