UNITED STATES v. GAMBLE-SKOGMO

No. 10801.

91 F.2d 372 (1937)

UNITED STATES v. GAMBLE-SKOGMO., Inc.

Circuit Court of Appeals, Eighth Circuit.

July 29, 1937.


Attorney(s) appearing for the Case

Louise Foster, Sp. Asst. to the Atty. Gen. (James W. Morris, Asst. Atty. Gen., Sewall Key, J. Louis Monarch, and E. W. Pavenstedt, Sp. Assts. to Atty. Gen., and George F. Sullivan, U. S. Atty., and Linus J. Hammond, Asst. U. S. Atty., both of St. Paul, Minn., on the brief), for the United States.

W. P. Berghuis, of Fergus Falls, Minn., for appellee.

Before STONE, SANBORN, and THOMAS, Circuit Judges.


SANBORN, Circuit Judge.

The question presented by this appeal is whether in 1932 Gamble-Skogmo, Inc., a retailer and the operator of a large number of chain stores, was a "manufacturer" or "producer" of certain household type electric refrigerators which it purchased, and hence liable for the excise tax of 5 per cent. of the selling price thereof, under the provisions of section 608 of the Revenue Act of 1932, 47 Stat. 169, 263 (26 U.S.C.A. § 1420 et seq. note...

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