Brunswick-Balke-Collender Co. v. Harrison

KERNER, Circuit Judge.

The sole question on this appeal is whether the manufacturer’s excise tax on sporting goods, imposed by Section 609 of the Revenue Act of 1932, is applicable to bowling alleys. 47 Stat. 264, 26 U.S.C.A. Int. Rev.Acts page 612.1 The tax was assessed against plaintiff (The BrunswickBalke-Collender Company), the assessment was paid under protest, and the claim for refund was-rejected. Thereafter the plaintiff brought this action to recover the amount paid under protest, the District Court found and held for plaintiff, and the defendant (Collector of Internal Revenue)…