District Court, N.D. Ohio January 11, 1955, No. 29956 (U. S. Truck Sales Co. v. United States)

FREED, District Judge.

The question raised by the cross-motions for summary judgment is whether Section 3403 of the Internal Revenue Code of 1939 authorizes the imposition of an excise tax on the first sale in this country of domestically manufactured trucks by one who purchased them from United States military surplus in Europe.