District Court, N.D. Florida May 27, 1965, Civ. A. No. 934 (Macey's Jewelry Corp. v. United States)

CARSWELL, Chief Judge.

This is an action for refund of federal excise takes paid by the plaintiff, Macey’s Jewelry Corporation, assessed on budget charges on retail sales of jewelry.

The question presented on cross motions for summary judgment is whether budget charges made by plaintiff to his customers are part of the price for which sold within the meaning of 26 U.S.C. § 4001 as defined in 26 U.