Felix De Boisblanc v. Chester A. Usry, District Director of Internal Revenue

Fifth Circuit

Felix De Boisblanc v. Chester A. Usry, District Director of Internal Revenue

272 F.2d 111

Court of Appeals for the Fifth Circuit·Decided December 31, 1959·No. 17815·Published·Cited by 1 cases

Opinion

PER CURIAM.

The only issue in this case is whether the rebuilding of automobile engines by the taxpayer constituted manufacturing under Section 3403(c) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 3403 (c) requiring imposition of the manufacturer’s excise tax upon the sales of the rebuilt engines. This Court decided the same question adversely to the taxpayer in Hartley v. United States, 5 Cir., 1958, 252 F.2d 262. See also Hackendorf v. United States, 10 Cir., 1957, 243 F.2d 760, certiorari denied 355 U.S. 826, 78 S.Ct. 36, 2 L.Ed.2d 40.

The decision is

Affirmed.

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PER CURIAM.

The only issue in this case is whether the rebuilding of automobile engines by the taxpayer constituted manufacturing under Section 3403(c) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 3403 (c) requiring imposition of the manufacturer’s excise tax upon the sales of the rebuilt engines. This Court decided the same question adversely to the taxpayer in Hartley v. United States, 5 Cir., 1958, 252 F.2d 262. See also Hackendorf v. United States, 10 Cir., 1957, 243 F.2d 760, certiorari denied 355 U.S. 826, 78 S.Ct. 36, 2 L.Ed.2d 40.

The decision is

Affirmed.

Felix De Boisblanc v. Chester A. Usry, District Director of Internal Revenue, 272 F.2d 111 (5th Cir. 1959).

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272 F.2d 111 (Felix De Boisblanc v. Chester A. Usry, District Director of Internal Revenue) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Opinion

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