Brown Sheet Iron & Steel Co. v. Willcuts

BOOTH, Circuit Judge.

This is an appeal from a judgment in favor of the collector of internal revenue m an action brought by the appellant against the collector to recover the sum of $6,845.73, which had been collected as a manufacturer’s Jexcise tax on the sales of steel tanks for use on automobile trucks, automobile wagons, or chassis. By stipulation in writing, duly filed, a jury was waived, and the case was tried to the court.

The excise tax had been collected by the government on the theory that the steel tanks were parts of, or accessories to, automobile trucks within the meaning of…