« used to referred tail merchant as & reteiler Bourjois from the that the word to "jobber". which case, Court case, in which the wholesalers, retallers end it should oe observed that Ayer the in cision purchases at wholesale, and the jobver is known Finally 510, “wholesaler”, This is shown as in 85 F. cosmetics. There can be no question in the Ayer ease, refers quotation (2) v»+ MeGowan, Ince. in Bourjois, involving likewise the made was holding Fm appears there to be fhe fact that interpreted vy the should not taxpayer's that be be it would ordinary adopt controlling. in sontention the course estavlished ree trade is known in the the wholesaler, inequitable price of shotby its com- The jobbers (wholesalers). basis tax same the put on the Department's regulations, as previously Sureau resulted in a different conelusion There of trade, in which the however, ia, regulations, the st which price practice the in determining the Commissioner, shoulé @ While consumers. he as for the Comuiesioner to find that the fair market guns sold by Brownings was more than that charged who sold almost entirely petiters law contemplated that en importer as a manufacturer. in the d¢- epecifically means the since according industry. Walter G. yours, Moyle price, selis with the 2m provide they fair market manufacturer Respectfully support in the the well