US SUPREME COURT DECISIONS

1. The term "games," as used in § 609, of the Revenue Act of 1932, does not include jigsaw picture puzzles. P. 302 U. S. 17.

This section, headed "Tax on Sporting Goods," imposes a manufacturer's sales tax on a wide variety of articles used in sports and games, named specifically, and generally on "games and parts of games," "and all similar articles commonly or commercially known as sporting goods."

2. It is to be presumed that Congress, in enacting § 609 of the Revenue Act of 1932, was aware that, under earlier like provisions, no tax assessments were laid on sales of puzzles, and that Congress knew that, in litigation over the question, there was proof that, in commercial usage, jigsaw puzzles were never regarded as games, but a recognized distinction was made between games and puzzles. P. 302 U. S. 20.

3. Where there is a reasonable doubt as to the meaning of a taxing act, it should be construed most favorably to the taxpayer. Id.

87 F.2d 272 affirmed. chanrobles.com-red

Page 302 U. S. 17

Certiorari, 301 U.S. 675, to review a judgment reversing a judgment of the District Court, 13 F. SUPP 913, in an action, tried without a jury, to recover money paid as taxes.