Commerce-Pacific, Inc., a Corporation v. United States

The basic question presented by this appeal is whether certain jointed bamboo cane poles are “fishing rods” within the meaning of Section 3406(a) (1) of the Internal Revenue Code of 1939, as amended ( 26 U.S.C.A. § 3406 ), and Section 4161 of the Internal Revenue Code of 1954 ( 26 U.S.C.A. § 4161 ), and therefore subject to manufacturer’s excise tax which is imposed on sporting goods.

Jurisdiction was conferred on the district court by Title 28 U.S.C.A. § 1346 . Jurisdiction of this Court is based on Title 28 U.S.C.A. §§ 1291 and 1294.

The following facts are not in dispute: Appellant is a California corporation. Among the articles which it imports from Japan are certain jointed "bamboo cane poles. When received by appellant such jointed bamboo cane poles have been straightened, scraped, varnished or lacquered, painted, cut in two, three or four sections, and fitted with ferrules or other means by which the sections might be joined together. At the end of each bamboo cane pole a small wire loop is attached by winding thread and applying paint or adhesive to the bamboo cane pole. The purpose of the small wire loop is to provide a place to tie a line or string for fishing. These…