1. Home
  2. Browse Decisions
  3. F.2d
  4. 116 F.2d
  5. 116 F.2d 786 (1940)
 

BRUNSWICK-BALKE-COLLENDER CO. v. HARRISON

No. 7305.

116 F.2d 786 (1940)

BRUNSWICK-BALKE-COLLENDER CO. v. HARRISON, Collector of Internal Revenue.

Circuit Court of Appeals, Seventh Circuit.

December 21, 1940.

Attorney(s) appearing for the Case

Wm. J. Campbell, U. S. Atty., of Chicago, Ill., for appellant.

John H. McEvers, of Kansas City, Mo., for appellee.

Before SPARKS, MAJOR, and KERNER, Circuit Judges.

KERNER, Circuit Judge.

The sole question on this appeal is whether the manufacturer's excise tax on sporting goods, imposed by Section 609 of the Revenue Act of 1932, is applicable to bowling alleys. 47 Stat. 264, 26 U.S.C.A. Int. Rev.Acts page 612.1 The tax was assessed against plaintiff (The Brunswick-Balke-Collender Company), the assessment was paid under protest, and the claim for refund was rejected. Thereafter the plaintiff brought...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases