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PEOPLE'S OUTFITTING CO. v. UNITED STATES

No. K-78.

58 F.2d 847 (1932)

PEOPLE'S OUTFITTING CO. v. UNITED STATES.

Court of Claims.

May 2, 1932.

Attorney(s) appearing for the Case

Lucien H. Mercier, of Washington, D. C. (Frank F. Nesbit, of Washington, D. C., on the brief), for plaintiff.

Bradley B. Gilman, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (James A. Cosgrove, of Washington, D. C., on the brief), for defendant.

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

GREEN, Judge.

Plaintiff seeks to recover $2,468.27 excise taxes paid under the provisions of section 604 of the Revenue Act of 1924 (26 USCA § 886 note) which imposed an excise tax of 5 per cent. on sales of jewelry, real or imitation, precious and imitation stones, clocks, watches, etc. Section 604 was repealed by section 1200 of the Revenue Act of 1926. Of the amount for which suit is brought, $2,129.15 represents taxes paid on credit sales, the final installment...

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