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WILSON CHEMICAL COMPANY v. UNITED STATES

No. 28290.

217 F.Supp. 310 (1963)

WILSON CHEMICAL COMPANY, a partnership, Geo. C. Wilson, III, S. W. Hooker, C. A. Wilson, S. W. Wilder, and M. B. Wilson, partners, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court E. D. Pennsylvania.

May 15, 1963.

Attorney(s) appearing for the Case

Alphonsus R. Romeika, of Romeika, Fish & Scheckter, Philadelphia, Pa., for plaintiffs.

Solomon Fisher, Edward S. Smith, David A. Wilson, Jr., Herman Wilson, Louis F. Oberdorfer, Asst. Atty. Gen., Department of Justice, Washington, D. C., Drew J. T. O'Keefe, U. S. Atty., for defendant.

FREEDMAN, District Judge.

This is a suit for refund of excise taxes. The Government claims that the jewelry involved was "sold at retail" and therefore was subject to the excise tax imposed by § 2400 of the Internal Revenue Code of 1939 and § 4001 of the Internal Revenue Code of 1954.

The facts have been stipulated by the parties and each side has moved for summary judgment.

Plaintiff manufactures a salve. It recruits children to sell the...

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