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AMTORG TRADING CORPORATION v. HIGGINS

No. 348.

150 F.2d 536 (1945)

AMTORG TRADING CORPORATION v. HIGGINS, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

June 12, 1945.

Attorney(s) appearing for the Case

David Drucker, of New York City (Paul O'Dwyer, of New York City, of counsel), for plaintiff.

John F. X. McGohey, of New York City (John B. Creegan, of New York City, of counsel), for defendant.

Before SWAN, CHASE, and FRANK, Circuit Judges.

FRANK, Circuit Judge.

1. The primary problem raised by these appeals is whether the "sale" of the matches, as that term is defined in the statute, took place in the United States or in Europe. Only if the "sale" took place in the United States is the taxpayer liable for the excise tax. Cf. Indian Motorcycle Co. v. United States, 283 U.S. 570, 51 S.Ct. 601, 75 L.Ed. 1277. The relevant regulations read: "Sale means an agreement whereby...

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