Lippman's, Inc. v. Heiner

SCHOONMAKER, District Judge.

This is an action to recover $8,529.72 with interest, alleged to have been erroneously collected from the plaintiff on jewelry leased by the plaintiff under the ordinary form of lease or bailment effective in Pennsylvania for the leasing of personal property. There are no facts in dispute. The plaintiff leased jewelry to bailee in Pennsylvania, on which the government collected the tax here sought to be' recovered. This tax was computed on the basis that the tax.attached upon the leasing of the jewelry for the total rental price irrespective of whether or not that…