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SMITH v. McDONALD

No. 11250.

214 F.2d 920 (1954)

SMITH v. McDONALD.

United States Court of Appeals Third Circuit.

Decided August 3, 1954.

Attorney(s) appearing for the Case

Henry D. O'Connor, Philadelphia, Pa., for appellant.

Davis W. Morton, Jr., Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, A. F. Prescott, Sp. Assts. to the Atty. Gen., J. Julius Levy, U. S. Atty., Scranton, Pa., on the brief), for appellee.

Before GOODRICH, KALODNER and HASTIE, Circuit Judges.

KALODNER, Circuit Judge.

Is an electric sign designed to be attached to the top of a taxicab to advertise its wares an automobile "accessory" within the meaning of Section 3403(c) of the Internal Revenue Code which imposes a five per cent tax on auto accessories?1

That is the issue — of first impression — presented by the instant appeal.

The facts may be summarized...

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