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FISCHBECK SOAP CO. v. UNITED STATES

No. 44663.

42 F.Supp. 287 (1942)

FISCHBECK SOAP CO. v. UNITED STATES.

Court of Claims.

January 5, 1942.

Attorney(s) appearing for the Case

Ralph P. Wanlass, of Washington, D. C. (Walter G. Moyle, of Washington, D. C., on the brief), for plaintiff.

J. H. Sheppard, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, C. J., and WHITAKER, MADDEN, and LITTLETON, JJ.

WHITAKER, Judge.

The question presented is whether or not the plaintiff's soap, called "Queen Lily," is a toilet soap and is used or applied or intended to be used or applied for toilet purposes and, therefore, taxable under section 603 of the Revenue Act of 1932, 47 Stat. 169, 261, 26 U.S.C.A. Int.Rev.Acts, page 608, which reads as follows:

"Sec. [§] 603. Tax on Toilet Preparations, etc.

"There is hereby imposed upon the following articles...

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