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SALVATION ARMY v. UNITED STATES

138 F.Supp. 914 (1956)

The SALVATION ARMY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. New York.

March 6, 1956.

Attorney(s) appearing for the Case

Cadwalader, Wickersham & Taft, New York City, for plaintiff. John A. Sullivan, New York City, of counsel.

Paul W. Williams, U. S. Atty., for Southern Dist. of New York, for defendant. George M. Vetter, Jr., Asst. U. S. Atty., New York City, of counsel.

DAWSON, District Judge.

This case, which was tried by the Court without a jury, raises the question as to whether certain items of jewelry and luggage sold by the Salvation Army to its officers and members were subject to the Federal excise tax on jewelry and luggage under the provisions of § 1651 and § 2400 of 26 U.S. Code (Internal Revenue Code 1939)1.

The action is one for a refund of Federal excise taxes. It is a...

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