FELIX DE BOISBLANC, APPELLANT,
v.
CHESTER A. USRY, DISTRICT DIRECTOR OF INTERNAL REVENUE, APPELLEE
FELIX DE BOISBLANC, APPELLANT,
CHESTER A. USRY, DISTRICT DIRECTOR OF INTERNAL REVENUE, APPELLEE
272 F.2d 111
Court of Appeals for the Fifth Circuit (1959)
Positive Treatment
Cited by 2 cases
Opinion of the Court
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.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Schultz v. Jack Smith's Automatic Transmission Serv., Inc., 422 F.2d 104 (4th Cir. 1970)
Authorities Cited
- Donovan Constr. Co. v. United States, 355 U.S. 826 (U.S. 1957)
- Daly v. United States, 355 U.S. 826 (U.S. 1957)
- Hartley v. United States, 252 F.2d 262 (5th Cir. 1958)
- Hackendorf v. United States, 243 F.2d 760 (10th Cir. 1957)