UNITED STATES v. ARMATURE EXCHANGE

No. 9469.

116 F.2d 969 (1941)

UNITED STATES v. ARMATURE EXCHANGE, Inc.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied February 18, 1941.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Norman D. Keller, Geo. H. Zeutzius, and Carl Pergler, Sp. Assts. to Atty. Gen., and Ben Harrison, U. S. Atty., and E. H. Mitchell and Armond Monroe Jewell, Asst. U. S. Attys., all of Los Angeles, Cal., for appellant.

Darius F. Johnson, of Los Angeles, Cal., for appellee.

Before DENMAN, MATHEWS, and STEPHENS, Circuit Judges.


STEPHENS, Circuit Judge.

Suit by appellee taxpayer against the United States for recovery of $1,452.30 assessed and paid as manufacturer's excise taxes on sales of armatures. From a judgment of the District Court in favor of the taxpayer [28 F.Supp. 10, 14], the United States appeals. For clarity in this opinion we shall refer to the appellant United States of America as the Government, and to the appellee as taxpayer.

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