MARSHALL FIELD & CO. v. UNITED STATES

No. K-469.

47 F.2d 401 (1931)

MARSHALL FIELD & CO. v. UNITED STATES.

Court of Claims.

February 16, 1931.


Attorney(s) appearing for the Case

Alex Koplin, of Washington, D. C., for plaintiff.

John A. Rees, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (Joseph H. Sheppard, of Washington, D. C., on the brief), for the United States.

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


BOOTH, Chief Justice.

The plaintiff, an Illinois corporation engaged in conducting a general department store in Chicago, sold on the dates stated in the findings $63,403.25 worth of fountain pens and other pens and $482,759.11 worth of flat silverware, upon which it paid taxes amounting to $27,358.15. The taxes paid were assessed and collected by the Commissioner of Internal Revenue under section 905 of the Revenue Act of 1921 (42 Stat. 227, 293), in terms as follows...

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