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LOOSE-WILES BISCUIT CO. v. RASQUIN

No. 7434.

20 F.Supp. 805 (1937)

LOOSE-WILES BISCUIT CO. v. RASQUIN, Collector of Internal Revenue.

District Court, E. D. New York.

August 26, 1937.

Attorney(s) appearing for the Case

Patterson, Eagle, Greenough & Day, of New York City (Carroll G. Walter and A. F. Schaeffner, both of New York City, of counsel), for plaintiff.

Leo J. Hickey, U. S. Atty., of Brooklyn, N. Y., J. Wolfe Chassen, Asst. U. S. Atty., of Brooklyn, N. Y., James W. Morris, Asst. Atty. Gen., and Andrew D. Sharpe and James E. Murphy, Sp. Assts. to Atty. Gen., for defendant.

CAMPBELL, District Judge.

This action is brought to recover $8,064.25 with interest on $7,812.93 from October 11, 1934, and on $251.32 from December 28, 1934, paid for taxes collected under section 602½ of the Revenue Act of 1934, 26 U.S.C.A. § 999, on the processing of Philippine coconut oil.

The plaintiff is a New York corporation and engaged in the manufacture of bakery products. In the manufacture of some of its bakery products, plaintiff uses...

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