UNITED STATES v. LOS ANGELES SOAP CO.

No. 11032.

153 F.2d 320 (1946)

UNITED STATES v. LOS ANGELES SOAP CO.

Circuit Court of Appeals, Ninth Circuit.

Rehearing Denied March 1, 1946.


Attorney(s) appearing for the Case

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Helen R. Carloss, Rigmor O. Carlsen and Harold C. Wilkenfeld, Sp. Assts. to Atty. Gen., and Charles H. Carr, U. S. Atty., and E. H. Mitchell, Asst. U. S. Atty., both of Los Angeles, for appellant.

Isadore B. Dockweiler, Thomas A. J. Dockweiler, and Frank Mergenthaler, all of Los Angeles, Cal., for appellee.

Before GARRECHT, MATHEWS, and HEALY, Circuit Judges.


MATHEWS, Circuit Judge.

Section 602½ of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, page 778, provided:

"(a) There is hereby imposed upon the first domestic processing of coconut oil * * * a tax of 3 cents per pound, to be paid by the processor. There is hereby imposed (in addition to the tax imposed by the preceding sentence) a tax of 2 cents per pound, to be paid by the processor, upon the first domestic processing of coconut oil * * * except...

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