MOORE v. GOODYEAR TIRE & RUBBER CO.

No. 9545.

141 F.2d 328 (1944)

MOORE, Collector of Internal Revenue, v. GOODYEAR TIRE & RUBBER CO.

Circuit Court of Appeals, Sixth Circuit.

On Petition for Rehearing April 3, 1944.


Attorney(s) appearing for the Case

Fred E. Youngman, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, Samuel H. Levy, and F. E. Youngman, all of Washington, D. C., and Don C. Miller and F. B. Kavanagh, both of Cleveland, Ohio, on the brief), for appellant.

W. H. Bemis, of Cleveland, Ohio (Paul Patterson and W. H. Bemis, both of Cleveland, Ohio, L. W. Baker, of Akron, Ohio, and Baker, Hostetler & Patterson, of Cleveland, Ohio, on the brief), for appellee.

Before ALLEN, HAMILTON, and McALLISTER, Circuit Judges.


McALLISTER, Circuit Judge.

On August 1, 1933, appellee taxpayer had on hand certain automobile tires, which had been manufactured from cotton and other materials. It paid on the cotton a tax provided for by § 16 of the Agricultural Adjustment Act.1 Another tax on cotton included in manufactured tires, known as the manufacturers' excise tax, was provided for by the Revenue Act of 1932.2 In filing its excise...

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