Universal Battery Co. v. United States and Four Other Cases

Supreme Court of the United States · Decided 1930-05-26

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From the opinion

Mr. Justice Van Devanter delivered the opinion of the Court. These are cases brought against the United States to recover taxes paid under § 900 of the Revenue Acts of .1918 and 1921, c. 18, 40 Stat. 1122 ; c. 136, 42 Stat. 291 , upon sales of articles which the revenue officers regarded…

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