United States Court of Claims November 7, 1956, No. 49428 (General Motors Corp. v. United States)

lead-opinion

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.