LIPPMAN'S INC. v. HEINER

No. 6016.

41 F.2d 556 (1930)

LIPPMAN'S, Inc., v. HEINER, Collector of Internal Revenue.

District Court, W. D. Pennsylvania.

May 9, 1930.


Attorney(s) appearing for the Case

Sachs & Caplan, of Pittsburgh, Pa., for plaintiff.

John D. Meyer, U. S. Atty., and John A. McCann, Sp. Atty., both of Pittsburgh, Pa., for defendant.


SCHOONMAKER, District Judge.

This is an action to recover $8,529.72 with interest, alleged to have been erroneously collected from the plaintiff on jewelry leased by the plaintiff under the ordinary form of lease or bailment effective in Pennsylvania for the leasing of personal property. There are no facts in dispute. The plaintiff leased jewelry to bailee in Pennsylvania, on which the government collected the tax here sought to be recovered. This tax was computed...

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