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EATON v. AMERICAN CHAIN CO.

No. 179.

63 F.2d 783 (1933)

EATON, Collector of Internal Revenue, v. AMERICAN CHAIN CO. (3 cases).

Circuit Court of Appeals, Second Circuit.

March 6, 1933.

Attorney(s) appearing for the Case

John Buckley, U. S. Atty., and George H. Cohen, Asst. U. S. Atty., both of Hartford, Conn., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and E. F. McMahon, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for appellant.

Chester I. Long, Peter Q. Nyce, and Charles P. Swindler, all of Washington, D. C., and David S. Day, of Bridgeport, Conn., for appellee.

Before MANTON, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

MANTON, Circuit Judge.

These three consolidated causes resulted below in judgments for refunds of manufacturer's excise taxes, amounting to $640,508.43, paid on the manufacture and sale of Weed chains, a product of the appellee. The tax was imposed under the terms of section 900 (3) of the Revenue Act of 1921 (42 Stat. 291) and section 600 (3) of the Revenue Act of 1924 (26 USCA § 881 note) for the periods of July, 1922, to July 1924. The taxing statute requires...

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