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FITCH CO. v. UNITED STATES

No. 181.

323 U.S. 582 (1945)

65 S.Ct. 409

89 L.Ed. 472

F.W. FITCH CO. v. UNITED STATES.

Supreme Court of United States.

Decided January 15, 1945.

Attorney(s) appearing for the Case

Mr. Arnold F. Schaetzle, with whom Mr. James M. Stewart was on the brief, for petitioner.

Mr. Andrew D. Sharpe, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Messrs. Sewall Key and J. Louis Monarch were on the brief, for the United States.

Messrs. Joseph H. Choate, Jr. and Maurice Leon filed a brief as amici curiae, urging reversal.

MR. JUSTICE MURPHY delivered the opinion of the Court.

Section 603 of the Revenue Act of 1932, c. 209, 47 Stat. 169, 261, Internal Revenue Code § 3401, imposes on toilet preparations sold by manufacturers or producers an excise tax equivalent to stated percentages "of the price for which so sold." Petitioner was subject to this tax from October 1, 1936, to June 30, 1939, and has sought a refund of a portion of the tax paid on the ground that its selling and advertising...

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