United States v. Redmond

THORNTON, District Judge.

The Government brings this civil action for the recovery of tax refunds allegedly erroneously made to defendant taxpayer. The case has been submitted on the stipulation of facts filed herein and on the testimony of the taxpayer. The taxes involved are retail jewelry excise taxes covering various periods from February 1953 through September 1956. The only issue is whether certain sales of jewelry made by defendant taxpayer to certain corporations are sales at retail within the purview of the statute — Section 2400 of the *859Internal Revenue Code of 1939, 26 U.S.C.A. §…