Legal Opinion
Mennen Co. v. Kelly
District Court, D. New Jersey
Decided July 3, 1941No. Nos. L-6178 and C-494Published
1Opinion of the Court
FORMAN, District Judge.
The above suits were consolidated for trial, and involve actions for the recovery of excise taxes and interest paid by plaintiff upon the sale of Mennen Antiseptic Oil and Kora Konia. The question presented herein is whether or not these products are taxable as sales of toilet preparations within the meaning of Section 603 of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Acts, page 608, providing as follows : “There is hereby imposed upon the following articles, sold by the manufacturer, producer, or importer, a tax equivalent to 10 per centum of the price for which so…
2Cases cited6 opinions
- Red Star Yeast & Products Co. v. La BuddeCourt of Appeals for the Seventh Circuit · 1936
- Duradene Co. v. MagruderDistrict Court, D. Maryland · 1937
- Sharp & Dohme, Inc. v. LadnerCourt of Appeals for the Third Circuit · 1936
- Peroxide Chemical Co. v. SheehanCourt of Appeals for the Eighth Circuit · 1939
- Mione Mfg. Co. v. United StatesCourt of Appeals for the Third Circuit · 1940
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