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McCAUGHN v. AMERICAN METER CO.

No. 5013.

67 F.2d 148 (1933)

McCAUGHN, Collector of Internal Revenue, v. AMERICAN METER CO.

Circuit Court of Appeals, Third Circuit.

Rehearing Denied October 18, 1933.

Attorney(s) appearing for the Case

Edward W. Wells, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and E. F. McMahon, Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellant.

Ralph B. Evans and Weill, Blakely & Nesbit, all of Philadelphia, Pa., for appellee.

Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.

BUFFINGTON, Circuit Judge.

The decisive question in this tax case is whether the taxpayer's gas meter was, under the Revenue Acts of 1918 and 1921 (40 Stat. 1122, § 900 (16), and 42 Stat. 292, § 900 (11), an "automatic, slot-vending machine."

The taxpayer made a patented device adapted to operate a release when a coin is dropped in its slot. The device when soldered, as was intended should be done, to a gas meter, a quarter dollar deposited in its...

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