Clarksdale Rubber Co. v. United States

CLAYTON, District Judge.

This is a suit for the recovery of $15,-594.58, plus interest, paid by plaintiff as federal excise taxes on the transportation of property for shipments which occurred during the period July, 1952, through December, 1955. Plaintiff has filed a motion for summary judgment which is now before the court on affidavits and briefs of the parties. Rule 56, Federal Rules of Civil Procedure.

During the period with which we are concerned, the name of plaintiff corporation was Dismuke Tire and Rubber Company, Incorporated. It was engaged in the business of manufacturing rubber…