Legal Opinion
Clawson & Bals, Inc. v. United States
Court of Appeals for the Seventh Circuit
Decided June 29, 1950No. 10076_1PublishedCited by 5 opinions
1Opinion of the Court
SWAIM, Circuit Judge.
This action was brought to recover excise taxes assessed against the plaintiff under § 3404(c) of the Internal Revenue Code, 26 U.S.C.A. § 3403(c), for the period from April 1, 1941, to June 30, 1945. From a judgment for the defendant, the plaintiff brought this appeal.
This appeal presents two questions. (1) Whether sales of automotive connecting rods produced by the taxpayer by rebabbitting or regrinding used and worn connecting rods were taxable under § 3403(c) as sales by a manufacturer. (2) Whether the amount of credit for worn rods given purchasers of rebabbitted and…
2Cases cited6 opinions
- United States v. Armature Rewinding Co.Court of Appeals for the Eighth Circuit · 1942
- United States v. Armature Exchange, Inc.Court of Appeals for the Ninth Circuit · 1941
- Clawson & Bals, Inc. v. HarrisonCourt of Appeals for the Seventh Circuit · 1939
- Monteith Bros. v. United StatesCourt of Appeals for the Seventh Circuit · 1944
- United States v. J. Leslie Morris Co.Court of Appeals for the Ninth Circuit · 1941
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Harry Hartley, D/B/A International Motor Rebuilding Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1958
- C. Ed. Hackendorf, D/B/A Sun Bearing Supply v. United StatesCourt of Appeals for the Tenth Circuit · 1957
- Hirasuna v. McKenneyDistrict Court, D. Hawaii · 1955
- Polaroid Corp. v. United StatesDistrict Court, D. Massachusetts · 1956
- In re BurkheadDistrict Court, N.D. Texas · 1952