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UNITED STATES v. PITNEY-BOWES POSTAGE METER CO.

No. 366.

150 F.2d 332 (1945)

UNITED STATES v. PITNEY-BOWES POSTAGE METER CO.

Circuit Court of Appeals, Second Circuit.

July 10, 1945.

Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, A. F. Prescott and Eugene E. Beyer, Sp. Assts. to Atty. Gen., and Robert P. Butler, U. S. Atty., and Edward J. Lonergan, Asst. U. S. Atty., both of Hartford, Conn., for appellant.

Cummings & Lockwood, of Stanford, Conn. (Edwin P. Shattuck and George B. Francis, both of New York City, of counsel), for appellee.

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

SWAN, Circuit Judge.

Section 3406 of the Internal Revenue Code, added by section 551 of the Revenue Act of 1941, 55 Stat. 716, 26 U.S.C.A. Int.Rev.Code, § 3406, and effective on October 1, 1941, imposes an excise tax on the sale of postage meter machines such as the plaintiff deals in. The Code also provides, section 3440, as amended, 55 Stat. 720, 26 U.S.C.A.Int.Rev.Code, § 3440, that "the lease of an article (including any renewal or any extension of a...

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