Court of Appeals for the Eighth Circuit June 6, 1936, No. 10413 (Durkee-Atwood Co. v. Willcuts)

GARDNER, Circuit Judge.

This is an action in which appellant, as plaintiff, sought to recover from appellee $2,3,622.23 upon a claim for refund of excise taxes paid during the years 1923, 1924, 1925, and the first two months of 1926, upon sales by appellant of belts manufactured by it and claimed by appellee to be parts or accessories for automobiles and trucks.