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NELSON-RICKS CREAMERY CO. v. U.S.

No. 164-79T.

634 F.2d 566 (1980)

NELSON-RICKS CREAMERY COMPANY v. The UNITED STATES.

United States Court of Claims.

October 22, 1980.

Attorney(s) appearing for the Case

J. Gordon Hansen, Salt Lake City, Utah, atty. of record, for plaintiff.

Theodore D. Peyser, Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant; Donald H. Olson and Kevin B. Shea, Washington, D. C., of counsel.

Before KASHIWA, KUNZIG and BENNETT, Judges.

ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

KUNZIG, Judge:

The sole issue we face here is whether a cheese manufactured by plaintiff is subject to a manufacturer's excise tax imposed by Congress on "artificial lures, baits, and flies." 26 U.S.C. § 4161(a) (1976).

Plaintiff-taxpayer is a manufacturer and distributor of dairy products in Utah and several other mountain states. In the 1950's, Nelson-Ricks introduced Gold Nugget Processed Cheese Spread...

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