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COLUMBIA PRODUCTS COMPANY v. UNITED STATES

Civ. A. No. 74-292.

404 F.Supp. 276 (1975)

COLUMBIA PRODUCTS COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. South Carolina, Columbia Division.

November 25, 1975.

Attorney(s) appearing for the Case

Wayne F. Rush, of Callison, Tighe, Nauful & Rush, Columbia, S. C., Phillip Hummer, and Richard A. Enslen, of Howard & Howard, Kalamazoo, Mich., for plaintiff.

Mark W. Buyck, U. S. Atty., Columbia, S. C., Wistar O. Stuckey, Asst. U. S. Atty., Columbia, S. C., and John A. Townsend, Tax Division, Dept. of Justice, Washington, D. C., for defendant.

ORDER ON DEFENDANT'S MOTION AND PLAINTIFF'S CROSS-MOTION FOR PARTIAL SUMMARY JUDGMENT

HEMPHILL, District Judge.

Columbia Products Company has brought the above-titled action to obtain a refund for alleged overpayments of federal manufacturers excise taxes for the third quarter of the calendar year 1967 and the fourth quarter of the calendar year 1970. Such suits are authorized by Section 7422 of the Internal Revenue Code of 1954, 26 U.S.C. § 7422 and...

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