AROUND THE WORLD SHOPPERS CLUB v. UNITED STATES

Civ. A. No. 55-60.

198 F.Supp. 773 (1961)

AROUND THE WORLD SHOPPERS CLUB, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. New Jersey.

October 31, 1961.


Attorney(s) appearing for the Case

Max L. Rosenstein, Newark, N. J., Daniel Gersen, New York City, of counsel, for plaintiff.

David M. Satz, Jr., U. S. Atty., Trenton, N. J., by Louis T. Gallo, Asst. U. S. Atty., Newark, N. J., and Daniel M. Dwyer, Washington, D. C., and Charles K. Rice, Asst. Atty. Gen., James P. Garland, Jerome Fink, Joyle C. Dahl, Washington, D. C., of counsel, for defendant.


WORTENDYKE, District Judge.

Plaintiff, a New Jersey corporation, seeks recovery in this action of the amount of Federal excise taxes paid by the plaintiff upon sales of merchandise during the period October 1 to December 31, 1954, amounting to $924.90, together with interest thereon accruing subsequently to May 1, 1959, the date of assessment. It is admitted that the District Director of Internal Revenue made demand for payment on May 8, 1959, and that the said $924...

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