Renard A. Koehnemann v. United States

Seventh Circuit

Renard A. Koehnemann v. United States

457 F.2d 500, 29 A.F.T.R.2d (RIA) 1615, 1972 U.S. App. LEXIS 11126

CourtCourt of Appeals for the Seventh Circuit

DecidedFebruary 24, 1972

Docket71-1127

StatusPublished

This text of 457 F.2d 500 (Renard A. Koehnemann v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Seventh Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Renard A. Koehnemann v. United States, 457 F.2d 500, 29 A.F.T.R.2d (RIA) 1615, 1972 U.S. App. LEXIS 11126 (7th Cir. 1972).

Pincite

Opinion

PER CURIAM.

The issue raised by this appeal is whether a wedding band bearing liturgical symbols was subject to the federal excise tax imposed on articles “commonly or commercially known as jewelry” 1 in view of the exemption of articles “used for religious purposes.” 2

We fully agree with the opinion of the district court, reported as Koehnemann v. United States, 322 F.Supp. 1200 (N.D.Ill. 1970), wherein the wedding band was held to be subject to the excise tax, and we adopt and incorporate that opinion in its entirety.

The judgment of the district court is affirmed.

1

. The tax imposed by Section 4001 of the Internal Revenue Code of 1954 was repealed by P.L. 89-44, effective June 22, 1965.

2

. Section 4003(a) of the Internal Revenue Code of 1954.

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