Legal Opinion
Chicago Flag & Decorating Co. v. United States
Court of Appeals for the Seventh Circuit
Decided March 10, 1941No. 7474PublishedCited by 4 opinions
1Opinion of the Court
EVANS, Circuit Judge.
Plaintiff makes a material which can be and is largely used as golf flags. They are attached to a staff, and the staff is inserted in the cup on the green. Defendant assessed a 10% tax upon the price for which they were sold, because of Section 609 oí *414the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Acts, page 612, which is reproduced in the margin.*
The court found for the plaintiff and held the statute inapplicable.
It was stipulated that plaintiff does not sell at retail or directly to any golf course (excepting in a few isolated cases), but all of its sales were made to…
2Cases cited2 opinions
- Edward J. Darby & Son, Inc. v. RothensiesCourt of Appeals for the Third Circuit · 1940
- Schmitt v. Continental-Diamond Fibre Co.Court of Appeals for the Seventh Circuit · 1940
3Cited by4 opinions
- Estate of Lela Barry Vardell, Deceased, First National Bank in Dallas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962
- Technicolor Motion Picture Corp. v. WestoverCourt of Appeals for the Ninth Circuit · 1953
- Sackman Bros. v. HoeyCourt of Appeals for the Second Circuit · 1942
- Estate of Lela Barry Vardell, Deceased, First National Bank in Dallas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962