United States v. Detroit Steel Products Co.

SIMONS, District Judge.

This is an action by the United States to recover from the defendant, Detroit Steel Products Company, a Michigan corporation, the sum of $4,419.-40, alleged to be due as the amount of internal revenue excise taxes on the sale by the defendant of certain automobile parts, consisting of automobile leaf springs, manufactured and sold by the defendant during the year 1919 and thereafter. The declaration alleges that the said sum “has not been paid and is still due and owing.”

The defendant has pleaded the general issue with notice of various special defenses, including the…