GENERAL MOTORS CORP., FRIGIDAIRE DIVISION v. UNITED STATES

No. 49428.

146 F.Supp. 220 (1957)

GENERAL MOTORS CORPORATION, FRIGIDAIRE DIVISION v. The UNITED STATES.

United States Court of Claims.

Order Vacated March 6, 1957.


Attorney(s) appearing for the Case

Newell W. Ellison, Washington, D. C., for plaintiff. Daniel M. Gribbon, Washington, D. C., Henry M. Hogan, Calvert Thomas, J. C. Siegesmund, Jr., Detroit, Mich., and Roberts B. Owen, Washington, D. C., were on the briefs.

J. W. Hussey, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for defendant. Andrew D. Sharpe, Washington, D. C., was on the brief.

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


MADDEN, Judge.

This is a suit for a refund of excise taxes paid by the plaintiff upon the sale by it of refrigerators and other appliances containing cooling units. In 1954 we decided a case between the same parties, and involving the same questions. See 121 F.Supp. 932, 128 Ct.Cl. 465, certiorari denied 348 U.S. 942, 75 S.Ct. 363, 99 L.Ed. 737. The former case concerned sales made from May 10, 1937, through December 31, 1941...

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