W. M. Dutton & Sons Co. v. United States

WILLIAMS, Judge.

Plaintiff sues for recovery of excise taxes' assessed on sales of air pumps during the period from March 1, 1919, to February 28, 1926, under section 900 of the Revenue Act of February 24, 1919, 40 Stat. 1122 (and similar provisions of the acts of 1921 and 1924).

Section 900 (3) of the Internal Revenue Acts of 1918 (40 Stat. 1122) and 1921 (42 Stat. 291), and section 600 (3) of the act of 1924 (26 USCA § 881 note), provide for excise taxes on “tires, inner tubes, parts, or accessories” of automobiles or motor cycles “sold to any person other than a manufacturer or producer” of…