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BOURJOIS, INC., v. McGOWAN

No. 453.

85 F.2d 510 (1936)

BOURJOIS, INC., v. McGOWAN.

Circuit Court of Appeals, Second Circuit.

August 17, 1936.

Attorney(s) appearing for the Case

Olvany, Eisner & Donnelly, of New York City (Mark Eisner and Ferdinand Tannenbaum, both of New York City, and George R. Fearon, of Syracuse, N. Y., of counsel), for plaintiff-appellant.

Robert H. Jackson, Asst. Atty. Gen., Sewall Key, John M. Hudson, Clarence E. Dawson, and Frederic G. Rita, Sp. Assts. to Atty. Gen., George L. Grobe, U. S. Atty., of Buffalo, N. Y., and Goodman Sarachan, Asst. U. S. Atty., of Rochester, N. Y., for appellee.

Before MANTON, SWAN, and CHASE, Circuit Judges.

CHASE, Circuit Judge.

The appellant paid to the defendant taxes for the month of September, 1932, which were assessed by the government on the sale price of toilet preparations manufactured by Bourjois, Inc., and sold during that month. The taxes were collected in accordance with the defendant's interpretation of the provisions of sections 603 and 619 of the Revenue Act of 1932 (26 U.S. C.A. § 1420 et seq. note) which are quoted:

"Sec. 603. Tax on...

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