WORRELL'S LIMITED v. UNITED STATES

No. 330-60.

301 F.2d 317 (1962)

WORRELL'S LIMITED, doing business as R. D. Worrell Jewelry Co. v. The UNITED STATES.

United States Court of Claims.

April 4, 1962.


Attorney(s) appearing for the Case

Cynthia Holcomb, Washington, D. C., with whom was Louis F. Oberdorfer, Asst. Atty. Gen., for defendant. Lyle M. Turner and Philip R. Miller, Washington, D. C., were on the briefs.

Philip E. Hoffman, New York City, for plaintiff.


DURFEE, Judge.

This is an action for refund of retail excise taxes paid on certain sales made by plaintiff during 1956-1957.

Plaintiff is a corporation operating a retail jewelry store in Mexico, Missouri. Approximately 6 percent of plaintiff's total sales volume during 1956-1957 represented sales to business concerns which used the merchandise for presentation as awards and premiums to customers and employees. The present proceeding involves the sale of approximately...

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