Nelson-Wiggen Piano Co. v. United States

LINDLEY, District Judge.

Appellant sued to recover a payment of $10,384.37 for manufacturer’s excise taxes -imposed by the Revenue Act of 1924 on sales of coin-operated devices, alleged to have been wrongfully assessed and collected on automatic pianos. The Commissioner of Internal Revenue found that automatic pianos manufactured and sold by appellant were coin-operated de*48vices within section 600 (8) of the Revenue Act of 1924, 43 Stat. 322, which levies a tax upon “coin-operated devices, coin-operated machines, and devices and machines operated by any substitute for a coin.” The District…