1. Home
  2. Browse Decisions
  3. F.2d
  4. 309 F.2d
  5. 309 F.2d 324 (1962)
 

AROUND THE WORLD SHOPPERS CLUB v. UNITED STATES

No. 13895.

309 F.2d 324 (1962)

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

United States Court of Appeals Third Circuit.

Decided October 18, 1962.

Rehearing Denied November 9, 1962.

Attorney(s) appearing for the Case

Daniel Gersen, New York City (Max L. Rosenstein, Newark, N. J., and Leonard Speir, New York City, on the brief), for appellant.

Donald P. Horwitz, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Robert N. Anderson, Attys., Dept. of Justice, Washington, D. C., David M. Satz, Jr., U. S. Atty., on the brief), for appellee.

Before STALEY and FORMAN, Circuit Judges, and LANE, District Judge.

PER CURIAM.

The issue dispositive of this appeal is whether certain sales made by the appellant to its members took place within the United States. The parties agree that if this is so, appellant is subject to the Retailers Excise Taxes imposed by the Internal Revenue Code of 1954, §§ 4001-4058, 26 U.S.C.A. §§ 4001-4058.

Based on a stipulation of facts, the district court concluded that the sales occurred in this country. Of course, since...

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