BROWN SHEET IRON & STEEL CO. v. WILLCUTS


34 F.2d 969 (1929)

BROWN SHEET IRON & STEEL CO. v. WILLCUTS, Internal Revenue Collector.

District Court, D. Minnesota, Third Division.

July 23, 1929.


Attorney(s) appearing for the Case

Benj. H. Flesher and Herbert T. Park, both of Minneapolis, Minn., for plaintiff.

Lafayette French, Jr., U. S. Atty., of Austin, Minn., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Henry A. Cox and Lester L. Gibson, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., for defendant.


CANT, District Judge.

The question here is whether certain steel tanks sold for attachment to, and use on, automobile trucks were properly subject to the excise tax which was assessed against them on the theory that they were to be deemed parts or accessories of such trucks. The matter was submitted mainly on the testimony of Mr. George A. Brown, the president and manager of the plaintiff company, who evidently was entirely truthful in his statements, although, by...

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