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MEHRLUST v. HIGGINS

No. 343.

112 F.2d 717 (1940)

MEHRLUST v. HIGGINS, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

June 17, 1940.

Attorney(s) appearing for the Case

John T. Cahill, U. S. Atty., of New York City (Noel Hemmendinger, Asst. U. S. Atty., of New York City, of counsel), for appellant.

Andrew B. Trudgian, of New York City (David J. Levy, of New York City, of counsel), for appellee.

Before L. HAND, CHASE, and PATTERSON, Circuit Judges.

L. HAND, Circuit Judge.

This is an appeal from a judgment for the plaintiff in an action to recover taxes, erroneously collected under § 605 of the Revenue Act of 1932, 26 U.S.C.A.Int.Rev. Acts, page 609. That act was passed on June 6th, and became effective on June 21st; it imposed an excise of 10% on sales of jewelry by a manufacturer, producer, or importer. The plaintiff, who was such a manufacturer, on June 6th, 1932, had on hand a stock of jewelry, valued...

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