Case Name: Sol LAUFMAN, d/b/a Laufman's Jewelers, Appellant, v. UNITED STATES of America, Appellee
Court: United States Court of Appeals for the Fifth Circuit
Jurisdiction: United States
Decision Date: 1963-06-12
Citations: 317 F.2d 925
Docket Number: No. 20092
Parties: Sol LAUFMAN, d/b/a Laufman’s Jewelers, Appellant, v. UNITED STATES of America, Appellee.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 317
Pages: 925–925

Head Matter:
Sol LAUFMAN, d/b/a Laufman’s Jewelers, Appellant, v. UNITED STATES of America, Appellee.
No. 20092.
United States Court of Appeals Fifth Circuit.
June 12, 1963.
Rehearing Denied Aug. 12, 1963.
Kenneth C. Minter, Robert Allen James, Houston, Tex. (Baker, Heard & Elledge, Houston, Tex., of counsel), for appellant.
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, William A. Friedlander, Alan D. Pekelner, Attys., Dept. of Justice, Washington, D. C., Woodrow B. Seals, U. S. Atty., Houston, Tex., David O. Walter, Atty., Dept. of Justice, Washington, D. C., for appellee.
Before TUTTLE, Chief Judge, and RIVES and MOORE,* Circuit Judges.

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.