Cory Corporation and Mitchell Manufacturing Company, Delaware Corporations v. Ernest J. Sauber

SCHNACKENBERG and HASTINGS,

Circuit Judges, on Petition for Rehearing en Banc.

Plaintiffs joined with defense counsel in a stipulation in the district court that

“The air conditioners in suit and similar air conditioners on which assessments have been made are sometimes hereinafter collectively referred to as plaintiff’s air conditioners.

“ * * * the present civil actions are prototype or test cases to determine whether plaintiff’s air conditioners are subject to federal excise tax.”

The district court, in finding of fact 7, found:

“It has been heretofore stipulated by the parties and found by this…