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BROWN v. CAMPBELL

Civ. 6486.

163 F.Supp. 471 (1958)

Lee R. BROWN, d.b.a. Brown's Top & Seat Cover Co., Plaintiff, v. Ellis CAMPBELL, Jr., District Director of Internal Revenue at Dallas, Texas, Defendant.

United States District Court N. D. Texas, Dallas Division.

May 16, 1958.

Attorney(s) appearing for the Case

Frank B. Appleman and Benjamin L. Bird, Fort Worth, Tex., for plaintiff.

Heard L. Floore, U. S. Atty., Fort Worth, Tex., John C. Ford, Asst. U. S. Atty., Dallas, Tex., for defendant.

DAVIDSON, Chief Judge.

This case involves the refund of manufacturer's excise taxes (Sec. 3403 et seq., I.R.C.1939, 26 U.S.C.A. § 3403 et seq.) paid by plaintiff for the periods August 1952 through December 1954. When the case was tried here before on a Stipulation of Facts, two questions were involved: (1) whether the custom made automobile seat covers, fabricated, installed and sold by plaintiff were articles subject to the manufacturer's excise taxes; and...

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