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LAUFMAN v. UNITED STATES

Civ. A. No. 13031.

199 F.Supp. 353 (1961)

Sol LAUFMAN, doing business as Laufman's Jewelers, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. Texas, Houston Division.

November 20, 1961.

Attorney(s) appearing for the Case

Kenneth Minter and R. Allen James, Houston, Tex., for plaintiff.

John B. Jones, Jr., Acting Asst. Atty. Gen., Lyle M. Turner, Myron C. Baum, Harold A. Chamberlain, William M. Ravkind, Attys., Dept. of Justice, Washington, D. C., Woodrow B. Seals, U. S. Atty., William L. Bowers, Jr., Asst. U. S. Atty., Houston, Tex., for defendant.

INGRAHAM, District Judge.

Plaintiff taxpayer, Sol Laufman, doing business as Laufman's Jewelers, seeks refund of federal excise taxes in the amount of $20,478.49, plus interest, paid defendant government from January 1953 to December 1956. These payments were made pursuant to Section 2400 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 2400, and Section 4001 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 4001. The language of the two sections insofar...

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