ROBERT S. ODELL & CO. v. UNITED STATES

No. 45604.

63 F.Supp. 955 (1945)

ROBERT S. ODELL & CO. v. UNITED STATES.

Court of Claims.

November 5, 1945.


Attorney(s) appearing for the Case

Llewellyn A. Luce, of Washington, D. C. (Theo. J. Roche and James Farraher, both of San Francisco, Cal., on the brief), for plaintiff.

J. W. Hussey, 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 WHITAKER, JONES, LITTLETON, and MADDEN, Judges.


WHITAKER, Judge.

This is a suit to recover taxes assessed and collected on the sale of Shanghai dollars in 1934 and 1935. The tax assessed was that levied on the sale of silver bullion. Plaintiff says that it sold, not bullion, but foreign coinage.

Section 8 of the Silver Purchase Act of 1934, c. 674, 48 Stat. 1178, 1179, 1181, added the following to Schedule A of Title VIII of the Revenue Act of 1926, 26 U.S. C...

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