DURKEE-ATWOOD CO. v. WILLCUTS

No. 10413.

83 F.2d 995 (1936)

DURKEE-ATWOOD CO. v. WILLCUTS, Collector of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

June 6, 1936.


Attorney(s) appearing for the Case

Arnold L. Guesmer, of Minneapolis, Minn., for appellant.

Howard P. Locke, Sp. Asst. to Atty. Gen. (Robert H. Jackson, Asst. Atty. Gen., Sewall Key, and Norman D. Keller, Sp. Assts. to Atty. Gen., and George F. Sullivan, U. S. Atty., and Linus J. Hammond, Asst. U. S. Atty., both of St. Paul, Minn., on the brief), for appellee.

Before GARDNER, SANBORN, and BOOTH, Circuit Judges.


GARDNER, Circuit Judge.

This is an action in which appellant, as plaintiff, sought to recover from appellee $23,622.23 upon a claim for refund of excise taxes paid during the years 1923, 1924, 1925, and the first two months of 1926, upon sales by appellant of belts manufactured by it and claimed by appellee to be parts or accessories for automobiles and trucks. The case was tried to the court without a jury. We shall refer to the parties as they appeared below.

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