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MILLS NOVELTY CO. v. UNITED STATES

No. J-599.

50 F.2d 476 (1931)

MILLS NOVELTY CO. v. UNITED STATES.

Court of Claims.

June 1, 1931.

Attorney(s) appearing for the Case

Dwight P. Green, of Chicago, Ill. (Willis D. Nance, A. Leslie Hodson, and Kirkland, Fleming, Green & Martin, all of Chicago, Ill., on the brief), 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 GREEN, WHALEY, LITTLETON, and WILLIAMS, Judges.

GREEN, Judge.

Plaintiff brings this suit to recover $92,423.36 alleged to have been wrongfully assessed against it by reason of the manufacture and sale of certain coin-operated machines.

It appears that the Commissioner of Internal Revenue held that the machines were taxable as "games" within the meaning of section 900, subdivision (5), of the Revenue Act of 1918 (40 Stat. 1122),1 and...

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