District Court, S.D. New York March 6, 1956 (Salvation Army v. United States)

DAWSON, District Judge.

This case, which was tried by the Court without a jury, raises the question as to whether certain items of jewelry and luggage sold by the Salvation Army to its officers and members were subject to the Federal excise tax on jewelry and luggage under the provisions of § 1651 and § 2400 of 26 U.S.