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MACEY'S JEWELRY CORPORATION v. UNITED STATES

Civ. A. No. 934.

242 F.Supp. 25 (1965)

MACEY'S JEWELRY CORPORATION, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court N. D. Florida, Tallahassee Division.

May 27, 1965.

Attorney(s) appearing for the Case

Wilfred C. Varn of Ervin, Pennington, Varn & Jacobs, Tallahassee, Fla., and Jerome Goldman of Goldman, Cole & Putnick, Cincinnati, Ohio, for plaintiff.

Louis F. Oberdorfer, Asst. Atty. Gen., and Myron C. Baum, Geo. A. Hrdlicka, J. Patrick Whaley & A. C. Murphy, Dept. of Justice, Washington, D. C., Clinton Ashmore, U. S. Atty., Tallahassee, Fla., for defendant.

CARSWELL, Chief Judge.

This is an action for refund of federal excise taxes paid by the plaintiff, Macey's Jewelry Corporation, assessed on budget charges on retail sales of jewelry.

The question presented on cross motions for summary judgment is whether budget charges made by plaintiff to his customers are part of the price for which sold within the meaning of 26 U.S.C. § 4001 as defined in 26 U.S.C. § 4051. The Court concludes that subject...

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