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CAMPBELL v. BROWN

No. 16462.

245 F.2d 662 (1957)

Ellis CAMPBELL, Jr., District Director of Internal Revenue at Dallas, Texas, Appellant, v. Lee R. BROWN, d/b/a Brown's Top and Seat Cover Co., Appellee.

United States Court of Appeals Fifth Circuit.

June 14, 1957.

Attorney(s) appearing for the Case

Walter R. Gelles, Lee A. Jackson, Attys., Charles K. Rice, Asst. Atty. Gen., Dept. of Justice, Washington, D. C., John C. Ford, Asst. U. S. Atty., Dallas, Tex., I. Henry Kutz, Atty., Dept. of Justice, Washington, D. C., Heard L. Floore, U. S. Atty., Fort Worth, Tex., for appellant.

Frank B. Appleman, Fort Worth, Tex., Weeks, Bird, Cannon & Appleman, Fort Worth, Tex., of counsel, for appellee.

Before HUTCHESON, Chief Judge, and JONES and BROWN, Circuit Judges.

JONES, Circuit Judge.

The appellee, Lee R. Brown, brought an action against Ellis Campbell, Jr., as District Director of Internal Revenue at Dallas, Texas, for the recovery of Federal excise taxes paid under 26 U.S.C.A., I. R.C.1939, § 3403. This statute imposed a percentage tax upon the sale price of automobiles, trucks, busses, highway tractors and trailers, and upon the sale price of automobile "parts or accessories", with certain exceptions not here applicable...

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