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LOS ANGELES SOAP CO. v. ROGAN

No. 855.

14 F.Supp. 112 (1936)

LOS ANGELES SOAP CO. v. ROGAN.

District Court, S. D. California, Central Division.

March 16, 1936.

Attorney(s) appearing for the Case

Isidore B. Dockweiler, Thomas A. Dockweiler, and Frank Mergenthaler, all of Los Angeles, Cal., for plaintiff.

Peirson M. Hall, U. S. Atty., and Clyde Thomas, Asst. U. S. Atty., both of Los Angeles, Cal., for defendant.

Daniel O'Brien, of Los Angeles, Cal., amicus curiæ.

YANKWICH, District Judge.

Section 602½ of the Revenue Act of 1934 (26 U.S.C.A. § 999) levies a processing tax of 3 cents per pound on certain oils, including coconut oil, sesame oil, palm oil, palm kernel oil, and sunflower oil. It also levies an additional tax of 2 cents per pound on coconut oil. This tax, however, does not apply to coconut oil produced in the Philippine Islands.

The plaintiff by its bill of complaint attacks the processing tax...

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