BICHELL

v.

MARYLAND

Citator

Cited By

• Wills v. Commissioner OF Internal Revenue, 411 F.2d 537 (9th Cir. 1969)
  …383 U.S. 569, 571, 86 S.Ct. 1030, 16 L.Ed.2d 102 (1966); Hanover Bank v. Commissioner of Internal Revenue, 369 U.S. 672, 687, 82 S.Ct. 1080, 8 L.Ed.2d 187 (1962); Commerce-Pacific, Inc. v. United States, 278 F. 2d 651, 654 (9th Cir.), cert. denied, 364 U.S. 872, 81 S.Ct. 115, 5 L.Ed.2d 94 (1960). The Tax Court considered the taxpayer’s contention that his awards were for civic achievement, and rejected this characterization of his achievement. In other cases also, courts have been urged to regard certain a…
• Nordby Supply Co. v. United States, 572 F.2d 1377 (9th Cir. 1978)
  …are therefore sporting goods. The fact that the ultimate consumer may use the lures for commercial purposes does not change their character as sporting goods. Cf. Commerce-Pacific, Inc. v. United States, 278 F. 2d 651, 653 (9th Cir.), cert. denied, 364 U.S. 872, 81 S.Ct. 115, 5 L.Ed.2d 94 (1960). The tax is imposed on the manufacturer or importer. In most cases the manufacturer will not know, when the tax is imposed, whether the ultimate consumer will use the goods for commercial or recreational purposes,…