Hine v. United States

The sole question involved in this suit is whether or not so-called Fishing Eod Kits as sold by plaintiff George Hine *838Products Co. are “fishing rods” within the meaning of Section 3406 (a) of the Internal Bevenue Code which provides in pertinent part as follows:

There shall be imposed on the following articles sold by the manufacturer * * * a tax equivalent to the rate, on the price for which sold, set forth in the following paragraphs:(1) Sporting Goods. * * * fishing rods, creels, reels, and artificial lures, baits, and flies; * * *. (26 U. S. C. 1946 Ed. Sec. 3406.)

Plaintiff’s business,…