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CHARLES MARCHAND CO. v. HIGGINS

36 F.Supp. 792 (1940)

CHARLES MARCHAND CO. v. HIGGINS, Collector of Internal Revenue for Third District of New York.

District Court, S. D. New York.

December 26, 1940.

Attorney(s) appearing for the Case

Samuel H. Kaufman, of New York City, for plaintiff.

John T. Cahill, U. S. Atty., of New York City for Southern District of New York (William L. Lynch, Asst. U. S. Atty., of New York City, of counsel), for defendant.

MANDELBAUM, District Judge.

Pursuant to Section 603 of the Revenue Act of 1932, 26 U.S.C.A.Int.Rev.Acts, page 608, the plaintiff was assessed manufacturers' excise taxes on the sale of its article known as "Marchand's Golden Hair Wash", a toilet preparation. The tax was paid under protest and a claim for refund was duly filed. The claim was rejected by the Commissioner of Internal Revenue. This suit for the recovery of the taxes paid ensued. After a trial without...

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