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UNITED STATES v. ARMATURE REWINDING CO.

No. 11973.

124 F.2d 589 (1942)

UNITED STATES v. ARMATURE REWINDING CO.

Circuit Court of Appeals, Eighth Circuit.

January 13, 1942.

Attorney(s) appearing for the Case

George H. Zeutzius, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., J. Louis Monarch, Sp. Asst. to the Atty. Gen., Harry C. Blanton, U. S. Atty., of Sikeston, Mo., and Russell Vandivort, Asst. U. S. Atty., of St. Louis, Mo., on the brief), for appellant.

Rodney M. Fairfield, of St. Louis, Mo. (Wm. S. Bedal and Blayney, Bedal, Cook & Fairfield, all of St. Louis, Mo., on the brief), for appellee.

Before GARDNER, SANBORN, and WOODROUGH, Circuit Judges.

SANBORN, Circuit Judge.

The sole question for decision is whether the appellee, which as plaintiff sued to recover $1,139.64 paid as a manufacturer's excise tax under the Revenue Act of 1932, c. 209, § 606(c), 47 Stat. 261,1 upon sales of reconditioned or rebuilt automobile generators and armatures, was a manufacturer or producer of the articles sold within the meaning of the statute.2

The trial...

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