District Court, N.D. Illinois June 14, 1968, No. 66 C 1030 (Norton Manufacturing Corp. v. United States)

CROSS-MOTIONS FOR SUMMARY JUDGMENT

MAROVITZ, District Judge.

This is an action seeking refund from the United States, of manufacturers’ excise taxes assessed and collected pursuant to the provisions of Section 3406(a) (1) of the Internal Revenue Code of 1939, and Section 4161 of the Internal Revenue Code of 1954.