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AMERICAN METER CO. v. McCAUGHN

No. 12262.

1 F.Supp. 753 (1932)

AMERICAN METER CO. v. McCAUGHN, Collector of Internal Revenue.

District Court, E. D. Pennsylvania.

July 15, 1932.

Attorney(s) appearing for the Case

Ralph B. Evans, of Evans, Bayard & Frick, of Philadelphia, Pa., and Walter C. Blakely, of Weill, Blakely & Nesbit, of Philadelphia, Pa., for plaintiff.

Edward W. Wells, of Philadelphia, Pa., for defendant.

KIRKPATRICK, District Judge.

This is a suit at law brought to recover certain manufacturers' excise taxes paid under protest by the plaintiff. By written stipulation the case was tried to the court without a jury.

The tax was levied and collected upon sales of prepayment gas meters. The question involved is whether prepayment gas meters are "automatic slot-device vending machines" within the meaning of the Revenue Acts of 1918 and 1921 (40 Stat. 1122, §...

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