HUDSON v. UNITED STATES

No. 42828.

13 F.Supp. 640 (1936)

HUDSON v. UNITED STATES.

Court of Claims.

March 2, 1936.


Attorney(s) appearing for the Case

Bernhard Knollenberg, of New York City (Herbert Brownell, Jr., and Lord, Day & Lord, all of New York City, on the brief), for plaintiff.

George H. Foster, of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen. (Alanson W. Willcox, of New York City, and Loren P. Oakes, of Chicago, Ill., on the brief), for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.


GREEN, Judge.

In the motion for new trial filed by defendant it is argued that the opinion of the court has placed the decision in a large measure upon the date of the purchase rather than the date of the transfer, but it was not intended by what was said in the opinion to make the date of purchase controlling. Such a rule would render an ordinary sales tax invalid as to articles that had been purchased prior to its enactment. The fact that at the time of the purchase...

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