ELMER CANDY CO. v. FAUNTLEROY

No. 18343.

19 F.2d 664 (1927)

ELMER CANDY CO., Inc., v. FAUNTLEROY, Collector of Internal Revenue.

District Court, E. D. Louisiana.

May 13, 1927.


Attorney(s) appearing for the Case

Henry W. Robinson, of New Orleans, La., for plaintiff.

T. M. Logan Bruns, Asst. U. S. Atty., of New Orleans, La., and Charles T. Hendler, Sp. Atty. Bureau of Internal Revenue, of Washington, D. C., for the United States.


BURNS, District Judge.

The plaintiff corporation is a manufacturer and wholesale vendor of candy. It prays for a judgment against the defendant collector of internal revenue for the refund of some $2,174.14, which claim had, on formal application, been rejected by the Commissioner of Internal Revenue.

The plaintiff admits that sale of its product was taxable under subdivision 9 of section 900 of the Revenue Act of 1918 (Comp. St. § 6309 4/5a) which reads...

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