Legal Opinion
Commerce-Pacific, Inc. v. United States
District Court, S.D. California
Decided August 4, 1959No. 962-58PublishedCited by 6 opinions
1Opinion of the Court
HARRISON, Chief Judge.
In this case the plaintiff seeks to recover certain excise taxes and poses the question whether the articles sold are “fishing rods” within the meaning of § 4161, I.R.C.1954, which virtually reenacted § 3406(a) (1), I.R.C.1939 [26 U.S.C.A.]. The real question in dispute is whether the articles are rods or poles.
Plaintiff distributes articles made of bamboo which are intended to be used for fishing purposes. These articles come in from two to four sections that can be fitted together. Each section has string wrapped around the bamboo near the end, presumably for support…
2Cases cited3 opinions
- Andrew Jergens Co. v. ConnerCourt of Appeals for the Sixth Circuit · 1942
- Vogel v. KnoxDistrict Court, D. Minnesota · 1957
- Finck Cigar Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1943
3Cited by6 opinions
- Wilson Simmons v. United StatesCourt of Appeals for the Fifth Circuit · 1962
- Commerce-Pacific, Inc., a Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Norris Dispensers, Inc. v. United StatesDistrict Court, D. Minnesota · 1962
- Riviera Manufacturing Co. v. United StatesDistrict Court, D. Colorado · 1969
- Salvador Perez, Doing Business as Tuk-A-Way Trailer Company v. United StatesCourt of Appeals for the Ninth Circuit · 1970
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