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WHITMAN PUB. CO. v. UNITED STATES

No. 45771.

65 F.Supp. 487 (1946)

WHITMAN PUB. CO. v. UNITED STATES.

Court of Claims.

May 6, 1946.

Attorney(s) appearing for the Case

Stanley Suydam, of Washington, D. C. (H. Stewart McDonald, of Washington, D. C., on the brief), for the plaintiff.

Joseph H. Sheppard, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (J. Louis Monarch and Fred K. Dyar, both of Washington, D. C., on the brief), for the defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, JONES, and MADDEN, Judges.

JONES, Judge.

This case turns on whether certain games manufactured and sold by plaintiff are subject to the manufacturer's tax on sporting goods, or whether they are exempt as children's toys and games.

In 19321 the Congress imposed a tax equivalent to 10 per centum of the sales price of certain enumerated articles for playing games, and after such enumeration inserted the following basket clause to cover certain other things...

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