Masao Hirasuna, Doing Business as Mike's Auto Top Shop & Upholstery Shop v. S. v. McKenney District Director of Internal Revenue

HAMLEY, Circuit Judge.

The question presented on this appeal is whether the federal manufacturers’ excise tax applies to automobile seat covers which were custom-made and installed on the order of used car dealers. The trial court held that the tax applies, and dismissed this suit for a tax refund. Plaintiff appeals.

The essential facts are not in dispute. During the years here in question, appellant taxpayer, Masao Hirasuna, operated a business under the style of “Mike’s Auto Top and Upholstery Shop,” in Honolulu. A good part of his business, and the only part with which we are here concerned,…