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SAMUEL WINSLOW SKATE MFG. CO. v. UNITED STATES

No. H-74.

50 F.2d 299 (1931)

SAMUEL WINSLOW SKATE MFG. CO. v. UNITED STATES.

Court of Claims.

June 1, 1931.

Attorney(s) appearing for the Case

Jay Clark, Jr., of Worcester, Mass., for plaintiff.

Joseph H. Sheppard, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and WHALEY, WILLIAMS, LITTLETON, and GREEN, Judges.

BOOTH, Chief Justice.

This tax case involves a construction of section 900 of the Revenue Act of 1918 (40 Stat. 1057, 1122). The sole issue is whether the excise tax of ten per centum of the price for which a certain type of roller skates was sold applies to that type. The taxing act taxed the manufacturer, producer, or importer ten per centum of the price for which "skates" were sold, and plaintiff contends that sidewalk roller skates, manufactured and adapted for...

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