1. Home
  2. Browse Decisions
  3. F.2d
  4. 65 F.2d
  5. 65 F.2d 89 (1933)
 

ROUTZAHN v. WILLARD STORAGE BATTERY CO.

No. 6181.

65 F.2d 89 (1933)

ROUTZAHN, Collector of Internal Revenue, v. WILLARD STORAGE BATTERY CO.

Circuit Court of Appeals, Sixth Circuit.

May 9, 1933.

Attorney(s) appearing for the Case

E. F. McMahon, of Washington, D. C. (W. J. Mahon and John B. Osmun, both of Cleveland, Ohio, and C. M. Charest, of Washington, D. C., on the brief), for petitioner.

C. C. Norris, Jr., of Philadelphia, Pa. (Philip Dechert, of Philadelphia, Pa., Walter T. Kinder and F. C. Friend, both of Cleveland, Ohio, and A. B. Stoughton, of Philadelphia, Pa., on the brief), for respondent.

Before HICKS, HICKENLOOPER, and SIMONS, Circuit Judges.

SIMONS, Circuit Judge.

The suit below was for the recovery of manufacturers' excise tax paid on the manufacture and sale of electric storage batteries, and collected under the provisions of sections 900 (3) of the Revenue Act of 1921 (42 Stat. 291), and 600 (3) of the Revenue Act of 1924 (26 USCA § 881 note). The taxpayer obtained judgment, and the collector appeals.

Two questions are presented: (1) Are the taxpayer's storage batteries "parts and accessories...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases