WORTHINGTON PUMP & MACHINERY CORP. v. UNITED STATES

No. 50435.

122 F.Supp. 843 (1954)

WORTHINGTON PUMP & MACHINERY CORP. v. UNITED STATES.

United States Court of Claims.

July 13, 1954.


Attorney(s) appearing for the Case

Elliott Goldstein, Atlanta, Ga., for plaintiff. Edward E. Dorsey, B. D. Murphy, and Powell, Goldstein, Frazer & Murphy, Atlanta, Ga., were on the brief.

John A. Rees, Washington, D. C., with whom was H. Brian Holland, Asst. Atty. Gen., for defendant. Andrew D. Sharpe and Ellis N. Slack, Washington, D. C., were on the brief.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and LARAMORE, Judges.


JONES, Chief Judge.

This is an action under the court's general jurisdiction to recover certain excise taxes erroneously collected.

During the period February 1946 through May 1947 the plaintiff sold certain air conditioning machines to the Delta Air Conditioning and Heating Company, hereafter referred to as Delta. Plaintiff had paid excise taxes on these units to the United States and in turn had billed to and collected the amount of these taxes from Delta...

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