Legal Opinion
Harry Hartley, D/B/A International Motor Rebuilding Co. v. United States
Court of Appeals for the Fifth Circuit
Decided March 17, 1958No. 16913PublishedCited by 10 opinions
1Opinion of the Court
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, or machined, by taxpayer. The tax does not apply to subsequent sales by taxpayer, a purchaser of new automobile parts, purchased tax paid by…
2Cases cited6 opinions
- Carmack v. ScofieldCourt of Appeals for the Fifth Circuit · 1953
- Clawson & Bals, Inc. v. HarrisonCourt of Appeals for the Seventh Circuit · 1939
- Ellis Campbell, Jr., District Director of Internal Revenue at Dallas, Texas v. Lee R. Brown, D/B/A Brown's Top and Seat Cover Co.Court of Appeals for the Fifth Circuit · 1957
- Eugene J. Burrell and Alice W. Burrell v. John L. Fahs, United States Collector of Internal Revenue for the District of FloridaCourt of Appeals for the Fifth Circuit · 1956
- C. Ed. Hackendorf, D/B/A Sun Bearing Supply v. United StatesCourt of Appeals for the Tenth Circuit · 1957
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United States v. Henderson Clay ProductsCourt of Appeals for the Fifth Circuit · 1963
- I. W. Thompson, Individually and Wife, Charlie Thompson v. United StatesCourt of Appeals for the Fifth Circuit · 1964
- Robertson v. United StatesDistrict Court, N.D. Alabama · 1968
- AFL-CIO v. DonovanDistrict Court, District of Columbia · 1984
- George P. Schultz, Secretary of Labor, United States Department of Labor v. Jack Smith's Automatic Transmission Service, Inc., a CorporationCourt of Appeals for the Fourth Circuit · 1970
5 more not listed; retrieve them via the Exa API.