Edward J. Darby & Son, Inc. v. Rothensies

BIGGS, Circuit Judge.

The appeal calls for a determination of whether hole cups, flag poles and markers designed for use on golf links are subject to the excise levied by Section 609 of the Revenue Act of 1932, c. 209, 47 Stat. 169, 264, 26 U.S.C.A. Int.Rev.Acts, page 612.1 The court below has held that they are not, construing Section 609, as levying a tax upon articles in three categories, viz., (1) the specifically named articles, (2) “games and parts of games”, and (3) “all similar articles commonly or commercially known as sporting goods”. Then applying the familiar rule of expressio…