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

CourtCourt of Appeals for the Fifth Circuit

DecidedDecember 31, 1959

Docket17815

StatusPublished

Cited by1 cases

This text of 272 F.2d 111 (Felix De Boisblanc v. Chester A. Usry, District Director of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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

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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.

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272 F.2d 111, Counsel Stack Legal Research, https://law.counselstack.com/opinion/felix-de-boisblanc-v-chester-a-usry-district-director-of-internal-ca5-1959.

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