Legal Opinion
Mehrlust v. Higgins
District Court, S.D. New York
Decided November 2, 1939Published
1Opinion of the Court
CLANCY, District Judge.
Plaintiff seeks to recover taxes in the sum of $29,595.65 imposed upon him under § 605 of the Revenue Act of 1932, 26 U.S. C.A. following section 1481, which prescribes a manufacturers excise tax-on jewelry. The tax covers sales which the Government claims were made by the plaintiff during a period from June 21, 1932 to June 22, 1936. The section of the law involved was enacted on June 6, 1932 and became effective on June 21, 1932. It placed a ten percent tax on the price of articles1 of jewelry sold by a manufacturer.
These facts appear in an agreed statement. The…
2Cases cited5 opinions
- Bourjois, Inc. v. McGowanCourt of Appeals for the Second Circuit · 1936
- Inecto, Inc. v. HigginsDistrict Court, S.D. New York · 1937
- Bourjois, Inc. v. McGowanDistrict Court, W.D. New York · 1935
- Continental Oil Co. v. JonesDistrict Court, W.D. Oklahoma · 1939
- E. Albrecht & Son, Inc. v. LandyDistrict Court, D. Minnesota · 1939