Henricksen v. Seward

HEALY, Circuit Judge.

The question presented by this appeal is whether the principle of res judicata is applicable in a suit by a taxpayer to recover manufacturers’ excise taxes, where in an earlier suit by the same taxpayer it had been held that the latter was not a manufacturer or producer.

The statute involved is § 606(c) of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev. Acts page 610 imposing, among others, a tax upon automobile parts “sold by the manufacturer, producer, or importer” thereof. Appellees are the liquidating trustees of Con-Rod Exchange, Inc., a corporation which at all…