Martin v. Andrews

238 F.2d 552 65 A.L.R.2d 543 , 56-2 USTC P 10,072 William H. MARTIN, doing business as Martin's Auto Trimming, Inc., on behalf of itself and others similarly situated, Appellant, v. T. C. Coleman ANDREWS, Collector of the Internal Revenue Service of the United States, and Robert A. Riddell, as Director of the Internal Revenue Service for the Southern District of California, Appellees. No. 14949. United States Court of Appeals Ninth Circuit. Nov. 15, 1956. Phill Silver, Hollywood, Cal., for appellant. Charles K. Rice, Asst. Atty. Gen., Lee A Jackson, Louise Foster, Sp. Assts. to Atty. Gen., Walter R. Gelles, Atty., Dept. of Justice, Washington, D.C., Laughlin E. Waters, U.S. Atty., Edward R. McHale, Asst. U.S. Atty., Los Angeles, Cal., for appellee. Before FEE, BARNES and HAMLEY, Circuit Judges. HAMLEY, Circuit Judge. 1 This action was brought by a taxpayer to enjoin the collection of a federal manufacturers' excise tax upon custom-made automobile seat covers. While no specific request was made for a declaratory judgment, the trial court thought that five of the six causes of action also invoked the Declaratory Relief Act. 1 2 After a first amended complaint and certain supporting…