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DURADENE CO. v. MAGRUDER

No. 6125.

21 F.Supp. 426 (1937)

DURADENE CO., Inc., v. MAGRUDER, Collector of Internal Revenue.

District Court, D. Maryland.

December 3, 1937.

Attorney(s) appearing for the Case

David Hettleman, of Baltimore, Md. (Ottenheimer, Schimmel & Hettleman, of Baltimore, Md., of counsel), for plaintiff.

Bernard J. Flynn, U. S. Atty., and G. Randolph Aiken, Asst. U. S. Atty., both of Baltimore, Md., and Frederic G. Rita and Stephen J. Angland, Sp. Assts. to Atty. Gen., for defendant.

CHESNUT, District Judge.

Whether "permanent waving fluid" used in the hairdressing art is subject to the federal excise tax on certain toilet articles (section 603 of the Revenue Act of 1932 [26 U.S.C.A. § 1420 et seq. note]) is the question presented in this case. The plaintiff, a manufacturer, was required to pay the tax in the amount of $738.69, for sales made in the period August 26, 1935, to July 31, 1936. After its timely petition for refund was denied...

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