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ROTHENSIES v. ELECTRIC BATTERY CO.

No. 48.

329 U.S. 296 (1946)

67 S.Ct. 271

91 L.Ed. 296

ROTHENSIES, COLLECTOR OF INTERNAL REVENUE, v. ELECTRIC STORAGE BATTERY CO.

Supreme Court of United States.

Decided December 16, 1946.

Attorney(s) appearing for the Case

Arnold Raum argued the cause for petitioner. With him on the brief were Solicitor General McGrath, Assistant Attorney General McGregor, Sewall Key, Helen R. Carloss and Lee A. Jackson.

Laurence H. Eldredge argued the cause for respondent. With him on the brief were Charles C. Norris, Jr. and William P. Cairo.

MR. JUSTICE JACKSON delivered the opinion of the Court.

This case represents an effort, thus far successful, to obtain advantage by way of recoupment of a claim for tax refund long since barred by the statute of limitations. The facts of this singular situation are not in dispute. From April 1919 to April 1926 the Electric Storage Battery Company paid excise taxes on the sale of storage batteries in the belief, shared by...

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