Legal Opinion
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
Decided June 14, 1957No. 16462PublishedCited by 13 opinions
1Opinion of the Court
JONES, Circuit Judge.
The appellee, Lee R. Brown, brought an action against Ellis Campbell, Jr., as District Director of Internal Revenue at Dallas, Texas, for the recovery of Federal excise taxes paid under 26 U.S.C.A., I. R.C.1939, § 3403. This statute imposed a percentage tax upon the sale price of automobiles, trucks, busses, highway tractors and trailers, and upon the sale price of automobile “parts or accessories”, with certain exceptions not here applicable. It was stipulated that during the years 1952 through 1954, Brown owned and operated a business known as Brown’s Top & Seat Cover…
2Cases cited14 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- United States v. Missouri Pacific RailroadSupreme Court of the United States · 1929
- Helvering v. ReynoldsSupreme Court of the United States · 1941
- United States v. Leslie Salt Co.Supreme Court of the United States · 1956
- United States v. ZazoveSupreme Court of the United States · 1948
9 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Arthur Wolinsky v. United StatesCourt of Appeals for the Second Circuit · 1959
- Martin's Auto Trimming, Inc., a Corporation v. Robert A. Riddell, Director of Internal Revenue Service and United States of AmericaCourt of Appeals for the Ninth Circuit · 1960
- Budge Manufacturing Co., Inc. v. United StatesCourt of Appeals for the Third Circuit · 1960
- American Oil Co. v. MahinIllinois Supreme Court · 1971
- Irwin Aran, Doing Business as Auto Nurse Manufacturing Company v. United StatesCourt of Appeals for the Ninth Circuit · 1958
8 more not listed; retrieve them via the Exa API.