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COMMERCE-PACIFIC, INC. v. UNITED STATES

No. 962-58.

175 F.Supp. 227 (1959)

COMMERCE-PACIFIC, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. California, Central Division.

August 4, 1959.

Attorney(s) appearing for the Case

George Bouchard, Los Angeles, Cal., for plaintiff.

Laughlin E. Waters, U. S. Atty., Edward R. McHale, Asst. U. S. Atty., Los Angeles, Cal., for defendant.

HARRISON, Chief Judge.

In this case the plaintiff seeks to recover certain excise taxes and poses the question whether the articles sold are "fishing rods" within the meaning of § 4161, I.R.C.1954, which virtually reenacted § 3406(a) (1), I.R.C.1939 [26 U.S.C.A.]. The real question in dispute is whether the articles are rods or poles.

Plaintiff distributes articles made of bamboo which are intended to be used for fishing purposes. These articles...

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