Sackman Bros. v. Hoey

The question presented by this appeal is whether certain garments manufactured and sold by the plaintiff as “Baseball Play Suits” in age sizes 12 to 16 inclusive were taxable as “baseball uniforms” or “similar articles commonly or commercially known as sporting goods,” within the meaning of section 609 of the Revenue Act of 1932, 47 Stat. 264, 26 U.S.C.A. Int.Rev.Acts, page 612.

The plaintiff manufactures a line of children’s garments which it sells as “play suits.” They are made in age sizes ranging from 4 to 16 inclusive and include garments called “Baseball Play Suits” which are. made in…