Crown Beverages, Inc. v. Buscaglia

Crown Beverages, Inc., sued the Treasurer for refund of excise taxes. The district court entered judgment in its favor as to some items and dismissed the complaint as to others. The plaintiff appealed from the .latter portion of the judgment.

I

Section 83 of the'Internal Revenue Law1 provided that the 2% sale or use tax “prescribed by Sections 62 and 16a. of this Act shall not attach to: ... (11) The sale, use, or consumption of such articles, either imported or manufactured in the country, as are utilized as containers or in the presentation or preparation of products to be used for sale or…