Martin's Auto Trimming, Inc., a Corporation v. Robert A. Riddell, Director of Internal Revenue Service and United States of America

KILKENNY, District Judge.

Action by Martin’s Auto Trimming, Inc., the appellant, against the appellees to recover $4,750 alleged to have been erroneously collected from appellant taxpayer under § 3403 of the Internal Revenue Code of 1939 (26 U.S.C.A. § 3403, 1952 ed.), as federal excise taxes on custom-made automobile seat covers manufactured and sold by appellant to new and used car dealers from October 1, 1950 to and including August 31, 1952. The appellee, United States of America, filed a complaint in intervention demanding judgment against appellant for the additional sum of $7,118.36,…