Case Name: Grace M. Ekstrom, Administratrix of the Estate of Eric S. Ekstrom, trustee for the stockholders of Mechanics Machine Company
Court: United States Court of Claims
Jurisdiction: United States
Decision Date: 1938-05-02
Citations: 87 Ct. Cl. 733
Docket Number: No. J-24
Parties: Grace M. Ekstrom, Administratrix of the Estate of Eric S. Ekstrom, trustee for the stockholders of Mechanics Machine Company.
Judges: 
Reporter: United States Court of Claims Reports
Volume: 87
Pages: 733–733

Head Matter:
No. J-24.
May 2, 1938
Grace M. Ekstrom, Administratrix of the Estate of Eric S. Ekstrom, trustee for the stockholders of Mechanics Machine Company.

Opinion:
Excise tax; what constitutes an automobile "part" or "accessory," etc. In accordance with its opinion of December 6, 1937, in the case, 86 C. Cls. 1, the Court rendered judgment for the plaintiff in the principal sum of $48,236.40 with interest to and including December 31, 1937, in the sum of $37,589.11;'a total of $85,825.51, together with interest on the principal sum of $48,236.40 from January 1, 1938, according to law.