Athletic Shoe Co. v. United States

WOODWARD, District Judge.

The single issue presented by this record is whether or not the excise tax imposed by section 609 of the Revenue Act of 1932 is applicable to football shoes, track shoes, and bowling shoes.

Section 609 of the Revenue Act of 1932 (47 Stat. 264, c. 209, § 609 [26 U.S.C.A. § 1420 et seq. note]) provides as follows: “There is hereby imposed upon the following articles, sold by the manufacturer, producer, or importer, a tax equivalent to 10 per centum of the price for which so sold: Tennis rackets, tennis racket frames and strings, nets, racket covers and presses, skates,…