Legal Opinion
Brown v. Campbell
District Court, N.D. Texas
Decided May 16, 1958No. Civ. 6486PublishedCited by 2 opinions
1Opinion of the Court
DAVIDSON, Chief Judge.
This case involves the refund of manufacturer’s excise taxes (Sec. 3403 et seq., I.R.C.1939, 26 U.S.C.A. § 3403 et seq.) paid by plaintiff for the periods August 1952 through December 1954. When the case was tried here before on a Stipulation of Facts, two questions were involved: (1) whether the custom made automobile seat covers, fabricated, installed and sold by plaintiff were articles subject to the manufacturer’s excise taxes; and (2) the proper method of computing the tax.
In line with some former practices and interpretations this Court held that the articles were…
2Cases cited5 opinions
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Koshland v. HelveringSupreme Court of the United States · 1936
- Morris Miller v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
- 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 · 1957
- H. R. Laboratories, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1945
3Cited by2 opinions
- G. L. Smith, D/B/A Snuffy Smith Motor Company v. United StatesCourt of Appeals for the Fifth Circuit · 1963
- Continental Truck Industries, Inc. v. United StatesDistrict Court, E.D. New York · 1972