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EDWARD J. DARBY & SON v. ROTHENSIES

No. 7530.

116 F.2d 268 (1940)

EDWARD J. DARBY & SON, Inc., v. ROTHENSIES, Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

December 3, 1940.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., and J. Louis Monarch and John A. Gage, Sp. Assts. to Atty. Gen., Edward A. Kallick, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa., for appellant.

E. Stanley Richardson and Middleton, Blakeley & Richardson, all of Philadelphia, Pa., for appellee.

Before BIGGS, MARIS, and GOODRICH, Circuit Judges.

BIGGS, Circuit Judge.

The appeal calls for a determination of whether hole cups, flag poles and markers designed for use on golf links are subject to the excise levied by Section 609 of the Revenue Act of 1932, c. 209, 47 Stat. 169, 264, 26 U.S.C.A. Int.Rev.Acts, page 612.1 The court below has held that they are not, construing Section 609, as levying a tax upon articles in three categories, viz., (1) the specifically named articles, ...

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