Dart Truck Co. v. United States

DUNCAN, Chief Judge.

This is an action to recover the sum of $79,915.41 together with interest, which the plaintiff alleges it was required to pay [under protest], as an excise tax on certain automotive accessories and parts, under § 3403(c) Revenue Act of 1939, 26 U.S.C. § 3403(c). The facts are not in dispute, and are before the court on stipulation.1

*305Briefly stated, the facts are: that the plaintiff is engaged in the assembling of two types of automotive equipment at a plant in Kansas City, Missouri, which may be described as “highway” and “off-the-highway” automotive equipment. *306The…