Off-label use for cheese

February 22, 2012

  • 220 Internal Revenue
  • 220XIV Taxes on Specific Articles and Transactions
  • 220XIV(B) Manufacturers’ and Producers’ Excise Taxes
  • 220k4335 k. Sporting Goods.

220 Internal RevenueCheese was not subject to manufacturer’s excise tax imposed on “artificial lures, baits, and flies,” merely because manufacturer, after discovering that fishermen were buying cheese not to eat, but to use as bait, relabeled cheese as fish bait.
Nelson Ricks Creamery Co. v. U. S., 634 F.2d 566 (Ct. Cl. Oct. 22, 1980)
Suggested by Laurie Oliver, Team Coordinator; Legal Editorial Operations, Westlaw