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

Court of Appeals for the Fifth Circuit·Decided August 12, 1963·No. 20092_1·Published

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.

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

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Opinion

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