R. J. REYNOLDS TOBACCO CO. v. ROBERTSON

No. 4201.

94 F.2d 167 (1938)

R. J. REYNOLDS TOBACCO CO. v. ROBERTSON, Collector of Internal Revenue.

Circuit Court of Appeals, Fourth Circuit.

January 4, 1938.


Attorney(s) appearing for the Case

Alexander H. Sands, Jr., and Alexander H. Sands, both of Richmond, Va., for appellant.

Mills Kitchin, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., Sewall Key and Norman D. Keller, Sp. Assts. to Atty. Gen., and Carlisle W. Higgins, U. S. Atty., and Bryce R. Holt, Asst. U. S. Atty., both of Greensboro, N. C. on the brief), for appellee.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.


SOPER, Circuit Judge.

The R. J. Reynolds Tobacco Company sues to recover from the collector of internal revenue federal taxes paid under protest on certain cigarettes and tobacco products manufactured by it at Winston-Salem, N. C. The goods were delivered on April 5, 1934, from its factory to a common carrier for transportation to the port of Norfolk and thence to foreign purchasers. After the goods had left the factory and were in the course of transportation, they...

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