Salvation Army v. United States

DAWSON, District Judge.

This case, which was tried by the Court without a jury, raises the question as to whether certain items of jewelry and luggage sold by the Salvation Army to its officers and members were subject to the Federal excise tax on jewelry and luggage under the provisions of § 1651 and § 2400 of 26 U.S. Code (Internal Revenue Code 1939) 1

The action is one for a refund of Federal excise taxes. It is a consolidated action resulting from the consolidation of two actions brought by the plaintiff in which the plaintiff seeks a refund of excise taxes paid by the plaintiff. The first…