United States Court of Claims April 7, 1941, 43540 (Ayer Co. v. United States)

WHITAKER, Judge.

The facts are fully set out in the findings of fact. The question presented is the proper basis for the tax on plaintiff’s sales of cosmetics imposed by section 603 of the Revenue Act of 1932, 47 Stat. 261, 26 U.S. C.A. Int.Rev.Acts, page 608.