BENMATT ORGANIZATION v. UNITED STATES

Nos. 16905, 16906.

134 F.Supp. 511 (1955)

BENMATT ORGANIZATION, Inc., Plaintiff, v. UNITED STATES of America, Defendant. BENMATT ORGANIZATION, Inc., Plaintiff, v. Robert A. RIDDELL, Director of Internal Revenue, State of California, Defendant.

United States District Court S. D. California, Central Division.

October 3, 1955.


Attorney(s) appearing for the Case

Riley & Hall, B. H. Neblett, William T. Huston, Los Angeles, Cal., for plaintiff.

Laughlin E. Waters, U. S. Atty., Edward R. McHale, Bruce I. Hochman, Asst. U. S. Attys., Los Angeles, Cal., for defendant.


HARRISON, District Judge.

These two consolidated actions involve manufacturers' excise taxes from November 1, 1947, through March 31, 1951, in the amount of $38,284.84, together with interest as provided by law. The sole question involved is whether license plate frames bearing an advertisement are "automobile accessories" within the meaning of § 3403(c) of the Internal Revenue Code of 1939 [now §§ 4061, 4062 and 4063 of the Internal Revenue Code 1954...

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