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WESTERN CARTRIDGE CO. v. SMITH

No. 369.

121 F.2d 593 (1941)

WESTERN CARTRIDGE CO. v. SMITH, Collector.

Circuit Court of Appeals, Second Circuit.

July 8, 1941.

Attorney(s) appearing for the Case

Helen R. Carloss, Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Carlton Fox, Sp. Assts. to Atty. Gen., and Robert P. Butler, U. S. Atty., and Valentine J. Sacco, Asst. U. S. Atty., both of Hartford, Conn., for appellant.

Watrous, Gumbart & Corbin, of New Haven, Conn. (William B. Gumbart and James W. Cooper, both of New Haven, Conn., of counsel), for appellee.

Before L. HAND, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

PER CURIAM.

This is an action to recover taxes wrongfully collected. The plaintiff's predecessor was a maker of firearms which it was obliged to test for safety after they were completed; to do so it used cartridges of its own manufacture. Section 610 of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Acts, page 612, imposed an excise tax of 10% upon the sale of cartridges among other articles, and § 622, 26 U.S.C.A. Int.Rev.Acts, page 622, imposed the same tax...

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