SACKMAN BROS. CO. v. HOEY

No. 166.

125 F.2d 490 (1942)

SACKMAN BROS. CO. v. HOEY, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

January 31, 1942.


Attorney(s) appearing for the Case

Levisohn, Niner & Levisohn, of New York City (Isidor Niner and Julius Weiss, both of New York City, of counsel), for appellant.

Mathias F. Correa, U. S. Atty., of New York City (William L. Lynch, Asst. U. S. Atty., of New York City, of counsel), for appellee.

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


PER CURIAM.

The question presented by this appeal is whether certain garments manufactured and sold by the plaintiff as "Baseball Play Suits" in age sizes 12 to 16 inclusive were taxable as "baseball uniforms" or "similar articles commonly or commercially known as sporting goods," within the meaning of section 609 of the Revenue Act of 1932, 47 Stat. 264, 26 U.S.C.A. Int.Rev.Acts, page 612.

The plaintiff manufactures a line of children's garments which it...

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