Exchange Parts Company of Fort Worth, a Corporation v. United States

MADDEN, Judge.

The plaintiff sues for the recovery of manufacturers’ excise taxes paid by it during the period November 1, 1951, to December 31, 1954. The plaintiff was not a manufacturer in the ordinary sense of fabricating new products out of new materials. It was one of the large number of enterprises, large and small, which rebuild useful parts for automobiles and other automotive equipment, using mostly items which have been junked or traded in because they were no longer operative, and inserting in them such new parts or usable old parts as are necessary to make them work.

The portion of…