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C. R. KIRK & CO. v. UNITED STATES

No. 44807.

37 F.Supp. 934 (1941)

C. R. KIRK & CO. v. UNITED STATES.

Court of Claims.

April 7, 1941.

Attorney(s) appearing for the Case

James A. Cosgrove, of Washington, D. C., for plaintiff.

George H. Foster, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, JONES, and MADDEN, Judges.

WHITAKER, Judge.

The first question presented in this case is whether or not the article described in the first finding is a game in the sense that word is used in section 609 of the Revenue Act of 1932, 47 Stat. 169, 264. This section levies a tax on numerous articles sold by the manufacturer, producer, or importer, of which the following groups are typical: (1) Tennis rackets, baseball bats, golf clubs, lacrosse sticks, baseballs, footballs, tennis balls, and golf...

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