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FLASH CHEMICAL CO. v. UNITED STATES

No. 43179.

23 F.Supp. 440 (1938)

FLASH CHEMICAL CO. v. UNITED STATES.

Court of Claims.

May 31, 1938.

Attorney(s) appearing for the Case

Andrew J. Aldridge, of Boston, Mass., for plaintiff.

J. H. Sheppard, of Washington, D. C., and James W. Morris, Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.

LITTLETON, Judge.

Plaintiff contends that the product "Flash" is not a toilet soap nor an article similar to a toilet soap or a toilet preparation and is not a preparation used or intended to be used for toilet purposes within the meaning of section 603 of the Revenue Act of 1932, 26 U.S.C.A. § 1420 et seq. note, and Art. 22 of Regs. 46; that such conclusion is supported by the familiar and universally accepted rule of statutory construction that where an enumeration...

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