Legal Opinion
Commerce-Pacific, Inc., a Corporation v. United States
Court of Appeals for the Ninth Circuit
Decided May 25, 1960No. 16670PublishedCited by 14 opinions
1Opinion of the Court
JERTBERG, Circuit Judge.
The basic question presented by this appeal is whether certain jointed bamboo cane poles are “fishing rods” within the meaning of Section 3406(a) (1) of the Internal Revenue Code of 1939, as amended (26 U.S.C.A. § 3406), and Section 4161 of the Internal Revenue Code of 1954 (26 U.S.C.A. § 4161), and therefore subject to manufacturer’s excise tax which is imposed on sporting goods.
Jurisdiction was conferred on the district court by Title 28 U.S.C.A. § 1346. Jurisdiction of this Court is based on Title 28 U.S.C.A. §§ 1291 and 1294.
The following facts are not in dispute:…
2Cases cited3 opinions
- Hine v. United StatesUnited States Court of Claims · 1953
- Commerce-Pacific, Inc. v. United StatesDistrict Court, S.D. California · 1959
- Herring Magic, a Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1958
3Cited by14 opinions
- Maurice M. Wills and Gertrude E. Wills v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1969
- Wilson Simmons v. United StatesCourt of Appeals for the Fifth Circuit · 1962
- State Ex Rel. State Highway Commission v. CarltonMissouri Court of Appeals · 1970
- 318 North Market Street, Inc. v. Comptroller of the TreasuryCourt of Special Appeals of Maryland · 1989
- Nordby Supply Company v. United StatesCourt of Appeals for the Ninth Circuit · 1978
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