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MENNEN CO. v. KELLY

Nos. L-6178 and C-494.

40 F.Supp. 761 (1941)

MENNEN CO. v. KELLY, Former Collector of Internal Revenue.

District Court, D. New Jersey.

July 3, 1941.

Attorney(s) appearing for the Case

Lindabury, Steelman, Zink & Lafferty, by James L. R. Lafferty, all of Newark, N. J., for plaintiff.

William F. Smith, Acting U. S. Atty., of Newark, N. J., Thorn Lord, Asst. U. S. Atty., of Trenton, N. J., Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and Carl J. Marold, Sp. Assts. to Atty. Gen., for the Government.

FORMAN, District Judge.

The above suits were consolidated for trial, and involve actions for the recovery of excise taxes and interest paid by plaintiff upon the sale of Mennen Antiseptic Oil and Kora Konia. The question presented herein is whether or not these products are taxable as sales of toilet preparations within the meaning of Section 603 of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Acts, page 608, providing as follows: "There is hereby imposed upon the...

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