NORRIS DISPENSERS, INC. v. UNITED STATES

No. 17322.

325 F.2d 140 (1963)

NORRIS DISPENSERS, INC., Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

November 14, 1963.


Attorney(s) appearing for the Case

John W. Windhorst of Dorsey, Owen, Marquart, Windhorst & West, Minneapolis, Minn., made argument for appellant and Charles O. Howard, Minneapolis, Minn., on the brief.

Richard A. Heiman, Atty. Dept. of Justice, Washington, D. C., made argument for the appellee. Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz and Robert J. Golten, Attys. Dept. of Justice, Washington, D. C., and also Miles W. Lord, U. S. Atty., and John J. Connelly, Asst. U. S. Atty., Minneapolis, Minn., were on the brief.

Before VOGEL and MATTHES, Circuit Judges, and ROBINSON, District Judge.


ROBINSON, District Judge.

In an action to recover excise tax upon the sale of milk dispensers and replacement parts for such dispensers which the taxpayer alleged to have been erroneously assessed and collected under § 4111, as amended, I.R.C.1954, together with interest and penalties, the District Judge in opinion reported at D.C., 211 F.Supp. 79 held that the milk dispensers are not taxed by § 4111, but that the taxpayer...

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