Anthony Co. v. United States

GREEN, Judge.

The opening sentence of the brief of defendant in support of its motion for new trial is not clear. We assume that there has been a misprint in some part of it, and that counsel who prepared the brief intended thereby to express his opinion that the court had not given full effect to the rule that the burden of proof was upon the plaintiff to show that the articles taxed as automobile accessories were not such in fact. As so construed, the statement is proper in argument, but a reading of the matters cited to support the statement shows clearly that it has no foundation. It is…