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

U.S. Court of Appeals for the Fifth Circuit December 31, 1959

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

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.

Reference

Full Case Name: Felix DE BOISBLANC, Appellant, v. Chester A. USRY, District Director of Internal Revenue, Appellee
Cited By: 1 case
Status: Published