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GENERAL MOTORS CORP., FRIGIDAIRE DIV., v. UNITED STATES

No. 55-56.

147 F.Supp. 739 (1957)

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

United States Court of Claims.

January 16, 1957.

Attorney(s) appearing for the Case

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

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

Thomas M. Cooley, II and A. Byrne Litschgi, Washington, D. C., amicus curiae for Federal Excise Tax Council, Inc.

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

WHITAKER, Judge.

Plaintiff sues to recover excise taxes paid on the sale of electric refrigerators. It claims in its second cause of action it is entitled to a deduction from the sales price of amounts spent by it to discharge its obligation under the one-year warranty of certain parts of the refrigerators.

For some time prior to 1936 it had been the custom of the trade to warrant all parts of electric refrigerators for a period of one year. This custom continued...

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