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MAGNESIUM CASTING CO. v. UNITED STATES

No. 6131.

323 F.2d 952 (1963)

MAGNESIUM CASTING CO., Plaintiff, Appellant, v. UNITED STATES of America, Defendant, Appellee.

United States Court of Appeals First Circuit.

October 24, 1963.

Attorney(s) appearing for the Case

Herman Leventhal, Boston, Mass., for appellant.

Earl J. Silbert, Attorney, Department of Justice, with whom Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter and Alec A. Pandaleon, Attorneys, Department of Justice, W. Arthur Garrity, Jr., U. S. Atty., and Murray H. Falk, Asst. U. S. Atty., were on brief, for appellee.

Before WOODBURY, Chief Judge, and HARTIGAN and ALDRICH, Circuit Judges.

ALDRICH, Circuit Judge.

The sole issue in this case is whether appellant taxpayer owes excise taxes, imposed by sections 3408(a) and 4201 of the 1939 and 1954 Internal Revenue Codes, respectively, for a number of years upon the manufacture or production of mechanical cigarette lighters. The facts are these. Taxpayer purchases a mechanically complete lighter, hereinafter mechanism, in wholesale lots. Although complete and...

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