CLAWSON & BALS v. HARRISON

No. 6939.

108 F.2d 991 (1939)

CLAWSON & BALS, Inc., v. HARRISON, Collector of Internal Revenue.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied January 24, 1940.


Attorney(s) appearing for the Case

Thomas M. Kavanagh, of Chicago, Ill., and E. R. Morrison, Delos C. Johns, and W. B. Cozad, all of Kansas City, Mo., for appellant.

George H. Zeutzius, Sp. Asst. to Atty. Gen., Dept. of Justice, Tax Division, Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Norman D. Keller, and George H. Zeutzius, Sp. Assts. to the Atty. Gen., for appellee.

Before SPARKS, MAJOR, and TREANOR, Circuit Judges.


TREANOR, Circuit Judge.

This is an appeal from the judgment of the District Court dismissing plaintiff-appellant's action for the refund of $54,232.02, assessed and paid by plaintiff, as manufacturer's excise taxes and interest.

The sole question presented is whether sales of automobile connecting rods by plaintiff were taxable under the statute which imposes a tax upon automobile parts "sold by the manufacturer, producer, or importer" thereof.

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