HALSAM PRODUCTS CO. v. UNITED STATES

No. 43819.

23 F.Supp. 466 (1938)

HALSAM PRODUCTS CO. v. UNITED STATES.

Court of Claims.

May 31, 1938.


Attorney(s) appearing for the Case

Thomas M. Wilkins, of Washington, D. C., for plaintiff.

J. H. Sheppard, of Washington, D. C., and James W. Morris, Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for the United States.

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


LITTLETON, Judge.

Plaintiff sues to recover $33,464.09 with interest, excise tax collected under section 609 of the Revenue Act of 1932, 26 U.S.C.A. § 1420 et seq. note, upon the manufacture and sale of checkers and dominoes during the period June 21, 1932, to September 1935, inclusive. Section 609 provides as follows:

"There is hereby imposed upon the following articles, sold by the manufacturer, producer, or importer, a tax equivalent to 10 per centum...

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