LUZIER'S, INC. v. NEE

No. 9803.

24 F.Supp. 608 (1938)

LUZIER'S, Inc., v. NEE, Commissioner of Internal Revenue.

District Court, W. D. Missouri, W. D.

May 22, 1938.


Attorney(s) appearing for the Case

Gage, Hillix, Hodges & Cowherd, of Kansas City, Mo., for plaintiff.

Maurice M. Milligan, U. S. Dist. Atty., and Sam C. Blair, Asst. Dist. Atty., both of Kansas City, Mo., for defendant.


REEVES, District Judge.

This is a suit to recover for an alleged overpayment of excise taxes. The tax was assessed by the Commissioner of Internal Revenue under the provisions of Section 603 of the Revenue Act of 1932, 26 U.S.C. A. § 1420 et seq., relating to the special subject of Tax on Toilet Preparations. The amount of the tax fixed by said Section is "a tax equivalent to 10 per centum of the price for which so sold."

The plaintiff admittedly is engaged...

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