VOGEL v. KNOX

Civ. No. 5219.

147 F.Supp. 10 (1957)

Harvey VOGEL, dba Ken-Add Machine Company, Plaintiff, v. A. R. KNOX, District Director of Internal Revenue for the District of Minnesota, Defendant.

United States District Court D. Minnesota, Fourth Division.

January 3, 1957.


Attorney(s) appearing for the Case

Salisbury Adams, Minneapolis, Minn., for plaintiff.

Sheldon Gitelman, Washington, D. C., for Government (Dept. of Justice).


DEVITT, District Judge.

The plaintiff taxpayer seeks a refund of manufacturer's excise taxes in the amount of $2,204.64, assessed for the period from December, 1952 through June 30, 1954.

Section 3406(a) (6) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 3406(a) (6), under which this tax was assessed, levies a ten per cent excise tax on manufacturers, producers and importers of business and store machines. Under the heading of this statute, "Business...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases