164 F. Supp. 877 (1958) | Cited 0 times | D. Rhode Island | June 27, 1958

This is an action to recover excise taxes and interest thereon alleged to have been erroneously assessed and collected from the plaintiff for the period from January 1, 1949 to December 31, 1952. Said taxes were assessed pursuant to the provisions of section 3406(a)(6) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 3406(a), (6), as amended, which imposed a tax as follows:

' § 3406. Excise taxes imposed by the Revenue Act of 1941.

'(a) Imposition. There shall be imposed on the following articles, sold by the manufacturer, producer or importer, a tax equivalent to the rate, on the price for which sold, set forth in the following paragraphs (including in each case parts or accessories of such articles sold on or in connection therewith, or with the sale thereof) * * *

'(6) Business and store machines. * * * portable paper fastening machines, * * * 10 per centum.'

During the years involved the plaintiff was and now is engaged in the business of manufacturing and selling various types and models of stapling machines, stapling pliers, stitchers, tackers, hammers, heavy duty fasteners and the like. The issue to be determined by me is whether each of the following models of machines manufactured and sold by the plaintiff during the aforesaid period is a 'portable paper fastening machine' as that phrase is used in said section 3406(a)(6): Model Machine B 5-P stapling plierP 4-6 stapling plierP 4-8 stapling plierP 6-6 stapling plierP 6-8 stapling plierP 6-8(PT) stapling plier with pointed blade

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