CLAWSON & BALS v. UNITED STATES

No. 10076.

182 F.2d 402 (1950)

CLAWSON & BALS, Inc. v. UNITED STATES.

United States Court of Appeals Seventh Circuit.

Rehearing Denied June 29, 1950.


Attorney(s) appearing for the Case

Harold T. Halfpenny, Richard F. Hahn, James F. Flanagan, Chicago, Illinois, Halfpenny & Hahn, Chicago, Illinois, for appellant.

Otto Kerner, Jr., U. S. Atty., John A. Looby, Jr., Asst. U. S. Atty., Chicago, Illinois, Theron Lamar Caudle, Asst. Atty. Gen., Melva M. Graney, Sp. Asst. to Atty. Gen., Ellis N. Slack, A. F. Prescott, Frederic G. Rita, Sp. Assts. to Atty. Gen., for appellee.

Before MAJOR, Chief Judge, and DUFFY and SWAIM, Circuit Judges.


SWAIM, Circuit Judge.

This action was brought to recover excise taxes assessed against the plaintiff under § 3404(c) of the Internal Revenue Code, 26 U.S.C.A. § 3403(c), for the period from April 1, 1941, to June 30, 1945. From a judgment for the defendant, the plaintiff brought this appeal.

This appeal presents two questions. (1) Whether sales of automotive connecting rods produced by the taxpayer by rebabbitting or regrinding used and worn connecting...

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