United States Court of Claims February 4, 1935, No. K-280 (Indian Motorcycle Co. v. United States)

WILLIAMS, Judge.

The plaintiff, during the period here involved, was a corporation organized under the laws of the commonwealth of Massachusetts. It was engaged in the manufacture and sale of a large variety of commercial vehicles, including motorcycles, side cars, and vans.

Plaintiff seeks to recover excise taxes, paid under the provisions of section 900 of the Revenue Act of 1921 (42 Stat.