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SELECT IMPORTS, INC. v. CAMPBELL

Civ. No. 8364.

196 F.Supp. 181 (1961)

SELECT IMPORTS, INC. v. Ellis CAMPBELL, Jr., District Director of Internal Revenue.

United States District Court N. D. Texas, Dallas Division.

June 22, 1961.

Attorney(s) appearing for the Case

Edgar E. Hoppe, Austin, Tex., for plaintiff.

W. B. West, III, U. S. Atty., Fort Worth, Tex., W. E. Smith, Asst. U. S. Atty., Dallas, Tex., William M. Ravkind, Tax Div., Dept. of Justice, Washington, D. C., for defendant.

DAVIDSON, District Judge.

This is an action for refund of manufacturer's excise taxes of $6,727.76 plus interest paid on cigarette lighters for the period April 1, 1954 to December 31, 1957. The Commissioner of Internal Revenue collected the tax in question after determining that the Plaintiff was a manufacturer of table lighters under Section 3408(a) of the 1939 Internal Revenue Code, 26 U.S.C.A. § 3408(a), and Section 4201 of the 1954 Internal Revenue Code...

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