HERSHEY CHOCOLATE CO. v. McCAUGHN

Nos. 4157-4172.

42 F.2d 408 (1930)

HERSHEY CHOCOLATE CO. v. McCAUGHN, Internal Revenue Collector, and fifteen other cases.

Circuit Court of Appeals, Third Circuit.

June 6, 1930.


Attorney(s) appearing for the Case

F. Lyman Windolph, of Lancaster, Pa., Wm. Clarke Mason, of Philadelphia, Pa., and John E. Snyder, of Lancaster, Pa., for appellant Hershey Chocolate Co.

S. V. Hosterman, of Lancaster, Pa., and Wm. Clarke Mason and C. J. Hepburn, both of Philadelphia, Pa., for appellant Klein Chocolate Co.

A. Allen Woodruff and Wm. Clarke Mason, both of Philadelphia, Pa., for appellant Wilbur-Suchard Chocolate Co.

D. F. Magee, of Lancaster, Pa., and Wm. Clarke Mason, of Philadelphia, Pa., for appellant York Chocolate Co.

Calvin S. Boyer, Acting U. S. Atty., and Mark Thatcher, Asst. U. S. Atty., both of Philadelphia, Pa., and Richard W. Wilson and Harrison F. McConnell, Sp. Attys., Bureau of Internal Revenue, both of Washington, D. C., for appellees.

Before WOOLLEY and DAVIS, Circuit Judges, and AVIS, District Judge.


AVIS, District Judge.

These cases were all tried in the District Court at one time; one opinion was rendered in all of the cases, and, although brought into this court by separate appeals, were heard in one argument.

Appellants are all manufacturers of sweet chocolate and sweet milk chocolate, the product of the cacao bean, and made certain payments of amounts alleged to be due the government as taxes, under the Revenue Acts of 1918 and 1921 and the regulations...

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