NELSON-WIGGEN PIANO CO. v. UNITED STATES

No. 5523.

84 F.2d 47 (1936)

NELSON-WIGGEN PIANO CO. v. UNITED STATES.

Circuit Court of Appeals, Seventh Circuit.

June 2, 1936.


Attorney(s) appearing for the Case

J. S. Seidman, of New York City, for appellant.

Frank J. Wideman, Asst. Atty. Gen., Sewall Key, Andrew D. Sharpe, and E. F. McMahon, Sp. Assts. to Atty. Gen., and Michael L. Igoe, U. S. Atty., of Chicago, Ill., for the United States.

Before EVANS and SPARKS, Circuit. Judges, and LINDLEY, District Judge.


LINDLEY, District Judge.

Appellant sued to recover a payment of $10,384.37 for manufacturer's excise taxes imposed by the Revenue Act of 1924 on sales of coin-operated devices, alleged to have been wrongfully assessed and collected on automatic pianos. The Commissioner of Internal Revenue found that automatic pianos manufactured and sold by appellant were coin-operated devices within section 600 (8) of the Revenue Act of 1924...

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