Vogel v. Knox

DEVITT, District Judge.

The plaintiff taxpayer seeks a refund of manufacturer’s excise taxes .in the amount of $2,204.64, assessed for the period from December, 1952 through June 30, 1954.

Section 3406(a) (6) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 3406(a) (6), under which this tax was assessed, levies a ten per cent excise tax on manufacturers, producers and importers of business and store machines. Under the heading of this statute, “Business and store machines”, is enumerated such equipment as adding machines, tab ulating machines, hand staplers, check writing and cancelling…