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ANDREW JERGENS CO. v. CONNER

No. 8811.

125 F.2d 686 (1942)

ANDREW JERGENS CO. et al. v. CONNER, Collector of Internal Revenue.

Circuit Court of Appeals, Sixth Circuit.

February 11, 1942.

Attorney(s) appearing for the Case

Carl M. Jacobs, of Cincinnati, Ohio (Frost & Jacobs, Carl M. Jacobs, Henry G. Frost, Harold J. Siebenthaler, and William R. Seaman, all of Cincinnati, Ohio, on the brief), for appellants.

Clarence E. Dawson, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Clarence E. Dawson, Sp. Assts. to Atty. Gen., Calvin Crawford, of Dayton, Ohio, and Fred W. Johnson, of Cincinnati, Ohio, on the brief), for appellee.

Before ALLEN, HAMILTON, and MARTIN, Circuit Judges.

HAMILTON, Circuit Judge.

Appellants appeal from a judgment dismissing their petition to recover excise taxes on toilet preparations and cosmetics imposed on them by the Commissioner of Internal Revenue, for the period from September 4, 1935, through February 1937, pursuant to Section 603 of the Revenue Act of 1932, 47 Stat. 169, 26 U.S.C.A. Int. Rev.Acts, page 608; 26 U.S.C.A. Internal Revenue Code, § 3443(d).

The above section of the act imposed a tax...

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