U. S. TRUCK SALES CO. v. UNITED STATES

No. 29956.

129 F.Supp. 141 (1955)

U. S. TRUCK SALES CO., a Corporation, Plaintiff, v. UNITED STATES, Defendant.

United States District Court, N. D. Ohio, E. D.

January 11, 1955.


Attorney(s) appearing for the Case

A. P. Annan, Cleveland, Ohio, for plaintiff.

David Cobb, Washington, D. C., Sumnar Canary, U. S. Dist. Atty., Cleveland, Ohio, for defendant.


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. The trucks were originally sold to the Government tax-free,1 and were used by the Government in European military...

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