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CORY CORPORATION v. SAUBER

No. 436.

363 U.S. 709 (1960)

CORY CORPORATION ET AL. v. SAUBER.

Supreme Court of United States.

Decided June 20, 1960.

Attorney(s) appearing for the Case

Edwin A. Rothschild argued the cause for petitioners. With him on the brief was Stanford Clinton.

Howard A. Heffron argued the cause for respondent. With him on the brief were Solicitor General Rankin, Assistant Attorney General Rice and Grant W. Wiprud.

PER CURIAM.

This suit was instituted by petitioners in the District Court for a refund of excise taxes collected on the sales of two air-conditioning units sold in 1954 and 1955. Section 3405 (c) of the Internal Revenue Code of 1939, 26 U. S. C. (1952 ed.) § 3405 (c), placed a 10% tax on "[s]elfcontained air-conditioning units."1 Section 3450 gave the Commissioner, with the approval of the...

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