May Commissioner Washington, of Internal D. 28, 1940 Revenue C. MT 3ST s:Ma de M, & M. S, Browning Compeny, St. Louis, Mo. Sirs in Novenber, 1938, there wes submitted to you through Honorable M. E, Heyt, head of the sales tax division, a the request (b) of that the entitled on the end that you meke revenue to sale have of a act you shot determination of i932, fix the guns by e the price the that, above upon under named which Section taxpayer the taxpayer,should you fix such AG that time we were also endeavoring, of the & S. tax, be price, 619 is based computed, in Washington, to settle with the bureau the contention of Browning Arms Company, & subsidiary of the taxpayer, that it was entitled to & refund of taxes paid on the sale of fire arms made prior to October 1, 1935, the Arms Company contending primerily that the sales in question were not taxeble because they were made by it as consignee J, M, M, Browning Company not on its own behalf, and because the consignor menurteacturer, nor the producer, nor the importer the matter was then in suit for refund, | partment Later the of dustice was recently ings cise the tax Jd, “4, Browning an offer rejected Since on the and, as Arms Company submitted to the Deto compromise the suit. The offer a result, the effective date sele of fire arms, andM, 5. Browning and wes not the of the arms, Yompany the suit is still of the law imposing (Section 610, R. A. has imported an of pend- ex1932), a consider- able humber of shot guns and hes sold them on consignment to the Browning Arms Company. The J. Ms and M. Ss. Browning Company has made the tax returns thereon es they became due but has computed the tax upon paid to it for the at Ste Louis, Mo,., been aware of this these sales were the erms with from taxable, amount which the Arms Company has sold. The Collector of Internal Revenue whom the returns have been filed, has the first. It is conceded that all of paid will depend upon your for the fixing of a basis, Whether or not action upon the the tex has taxpayer's been fully request