Durkee-Atwood Co. v. Willcuts

GARDNER, Circuit Judge.

This is an action in which appellant, as plaintiff, sought to recover from appellee $2,3,622.23 upon a claim for refund of excise taxes paid during the years 1923, 1924, 1925, and the first two months of 1926, upon sales by appellant of belts manufactured by it and claimed by appellee to be parts or accessories for automobiles and trucks. The case was tried to the court without a jury. We shall refer to the parties as they appeared below.

The issue in the lower court was whether the belts manufactured and sold by plaintiff during the time in question were parts or…