HOOKER FURNITURE CORPORATION v. UNITED STATES

No. 11955.

400 F.2d 390 (1968)

HOOKER FURNITURE CORPORATION, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals Fourth Circuit.

Decided September 3, 1968.


Attorney(s) appearing for the Case

Robert I. Waxman, Atty., Dept. of Justice (Mitchell Rogovin, Asst. Atty. Gen., Richard C. Pugh, Acting Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Loring W. Post, Attys., Dept. of Justice, and Thomas B. Mason, U. S. Atty., on brief), for appellant.

Richard L. Shook, Washington, D. C., for appellee.

Before BRYAN, WINTER and BUTZNER, Circuit Judges.


PER CURIAM:

This appeal involves a claim for refund and a counterclaim for excise taxes imposed by Sections 4141 and 4142 of the Internal Revenue Code of 1954.1 Included among the many items subjected to tax by these sections were cabinets suitable for use with phonographs.

The taxpayer manufactured wooden cabinets that were designed to permit the installation and use of phonographs. Its cabinets were not acceptable to manufactures...

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