CHRYSLER CORPORATION v. UNITED STATES

No. 14570.

300 F.2d 154 (1962)

CHRYSLER CORPORATION, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Sixth Circuit.

March 6, 1962.


Attorney(s) appearing for the Case

John J. Costello, New York City (Kelley, Drye, Newhall & Maginnes, New York City, on the brief; Brian T. O'Keefe, Detroit, Mich., also on docket), for appellant.

Harold S. Larsen, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Meyer Rothwacks, Philip R. Miller, Dept. of Justice, Washington, D. C., Lawrence Gubow, U. S. Atty., Detroit, Mich., on the brief), for appellee.

Before MILLER, Chief Judge, CECIL, Circuit Judge, and DARR, Senior District Judge.


PER CURIAM.

Appellant, Chrysler Corporation is engaged primarily in the manufacture and sale of automotive vehicles and equipment. Section 4061, Internal Revenue Code of 1954, 26 U.S.C.A. § 4061 provides for a manufacturer's excise tax on automobiles equivalent to a named percent "of the price for which so sold." During the period herein involved, appellant paid this tax based upon the sales price of such manufactured articles.

In connection with its...

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