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HARTLEY v. UNITED STATES

No. 16913.

252 F.2d 262 (1958)

Harry HARTLEY, d/b/a International Motor Rebuilding Co., Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied March 17, 1958.

Attorney(s) appearing for the Case

R. F. Roberts, Beaumont, Tex., Seymour Lieberman, Geo. D. Neal, Houston, Tex., James F. Flanagan, Chicago, Ill., for appellant.

Malcolm R. Wilkey, U. S. Atty., Houston, Tex., Charles K. Rice, Asst. Atty. Gen., John N. Stull, Acting Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, Fred E. Youngman, Myron C. Baum, Attys., Dept. of Justice, Washington, D. C., Willard I. Boss, Asst. U. S. Atty., Houston, Tex., for appellee.

Before HUTCHESON, Chief Judge, TUTTLE, Circuit Judge, and HANNAY, District Judge.

HUTCHESON, Chief Judge.

The suit was, under 26 U.S.C.A. Sec. 3443, for the refund of $57,914.61 allegedly overpaid for the period October, 1948 to January, 1953, as manufacturer's excise taxes under 26 U.S.C.A. Sec. 3403, imposing a tax on the sale and manufacture of auto and truck parts and accessories.

The ground for recovery stated in taxpayer's claims for refund was as follows:

"The tax is limited to the sale price of only the old used parts reworked...

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