ZEBCO COMPANY v. UNITED STATES

No. 7544.

336 F.2d 801 (1964)

ZEBCO COMPANY, Appellant, v. The UNITED STATES of America, Appellee.

United States Court of Appeals Tenth Circuit.

October 9, 1964.


Attorney(s) appearing for the Case

Robert L. McGowen, Tulsa, Okl. (John S. Athens, Tulsa, Okl., was with him on the brief), for appellant.

J. Edward Shillingburg, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and I. Henry Kutz, Attys., Dept. of Justice, Washington, D. C., and John M. Imel, U. S. Atty., of counsel, were with him on the brief), for appellee.

Before PICKETT, LEWIS and HILL, Circuit Judges.


PER CURIAM.

This is an action instituted by the taxpayer Zebco Company to recover for an alleged overpayment of Federal Manufacturers Excise Taxes levied under 26 U. S.C. (I.R.C.1954) § 4161. Taxpayer's right to recover was dependent upon the correctness of its claim that a removable spool, upon which a fishing line was wound, was not an integral part of, nor an accessory to, a fishing reel manufactured and sold by taxpayer; and, that taxpayer had not collected...

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