Sol Laufman, D/B/A Laufman's Jewelers v. United States

Fifth Circuit

Sol Laufman, D/B/A Laufman's Jewelers v. United States

317 F.2d 925

CourtCourt of Appeals for the Fifth Circuit

DecidedAugust 12, 1963

Docket20092_1

StatusPublished

This text of 317 F.2d 925 (Sol Laufman, D/B/A Laufman's Jewelers v. United States) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Sol Laufman, D/B/A Laufman's Jewelers v. United States, 317 F.2d 925 (5th Cir. 1963).

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Opinion

PER CURIAM.

We have carefully considered the views expressed by the appellant urging on us that the sales by the appellant were not retail sales of jewelry, and thus subject to the retailers’ excise tax. Concluding, however, that the trial court’s determination that the watches in question were “sold at retail,” is soundly based and accords with the law and Treasury regulations, we affirm the judgment of the-trial court by adopting its opinion which is published at D.C., 199 F.Supp. 353..

Affirmed.

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PER CURIAM.

We have carefully considered the views expressed by the appellant urging on us that the sales by the appellant were not retail sales of jewelry, and thus subject to the retailers’ excise tax. Concluding, however, that the trial court’s determination that the watches in question were “sold at retail,” is soundly based and accords with the law and Treasury regulations, we affirm the judgment of the-trial court by adopting its opinion which is published at D.C., 199 F.Supp. 353..

Affirmed.

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Bluebook (online)

317 F.2d 925, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sol-laufman-dba-laufmans-jewelers-v-united-states-ca5-1963.

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