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E. ALBRECHT & SON v. LANDY

No. 11598.

114 F.2d 202 (1940)

E. ALBRECHT & SON, Inc., v. LANDY, Collector of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

August 19, 1940.

Attorney(s) appearing for the Case

William H. Oppenheimer, of St. Paul, Minn. (Robert F. Leach and Oppenheimer, Dickson, Hodgson, Brown & Donnelly, all of St. Paul, Minn., on the brief), for appellant.

Milford S. Zimmerman, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to the Atty. Gen., and Victor E. Anderson, U. S. Atty., and Linus J. Hammond, Asst. U. S. Atty., both of St. Paul, Minn., on the brief), for appellee.

Before GARDNER and SANBORN, Circuit Judges, and COLLET, District Judge.

COLLET, District Judge.

Appeal from a judgment in favor of the Collector of Internal Revenue for the District of Minnesota, on a claim for refund of manufacturers' excise taxes.

By Section 604 of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Acts, page 609, effective June 21, 1932, there was imposed a manufacturers' excise tax on articles made of fur equivalent to ten per cent of the selling price.1 Section 619 of the same Act,...

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