Clawson & Bals, Inc. v. Harrison

TREANOR; Circuit Judge.

This is an appeal from the judgment of the District Court dismissing plaintiff-appellant’s action for the refund of $54,232.-02, assessed and paid by plaintiff, as manufacturer’s excise taxes and interest.

The sole question presented is whether sales of automobile connecting rods by plaintiff were taxable under the statute which imposes a tax upon automobile parts “sold by the manufacturer, producer, or importer” thereof.

The taxpayer is a corporation authorized under the laws of Illinois “to manufacture, buy, sell, export and import, deal in and deal with all kinds of…