In re Burkhead

DOOLEY, District Judge.

A decision of the referee in bankruptcy, rejecting a claim for the federal manufacturer’s sales tax on automotive parts, is challenged by the United States. The bankrupt was in business as a reconditioner and rebuilder of automobile, truck and tractor parts, including pressure plate assemblies, at his shop in Lamesa, Texas, from August 1945 to June 1949. He stocked about 15 pressure plate assemblies there at the outset and gradually acquired more but never owned in that stock for outright sale more than 50 or 60 of such units at a given time during said years. He also…