Kastner v. Duffy-Mott Co.

Judgment unanimously reversed upon the law, with thirty dollars costs to appellant, and complaint dismissed, with appropriate costs in the court below.

The defendant was a manufacturer of cider. Upon selling it to plaintiffs, defendant included in the purchase price a ten per cent tax which the government claimed under the Revenue Act of 1918 (40 U. S. Stat. at Large, 1116, § 628); and defendant notified plaintiffs of the fact that the purchase price included that tax. Later it *887was held that cider was not taxable (Casey v. Sterling Cider Co., 294 Fed. 426; Monroe Cider, Vinegar & Fruit Co. v.…