Plaintiff seeks a refund of excise taxes, interest and additions to tax for non-filing, arising out of the purchase of 50 Volkswagen automobiles in Europe. Two principal issues are presented for our determination: (1) Is plaintiff the "importer" of the automobiles and therefore liable for the excise tax upon their sale as provided in 26 U.S.C. (I.R.C.1954) § 4061 (1958 Ed.)?
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HANDLEY MOTOR COMPANY v. UNITED STATES
No. 101-62.
338 F.2d 361 (1964)
HANDLEY MOTOR COMPANY, Inc. v. The UNITED STATES.
United States Court of Claims.https://leagle.com/images/logo.png
November 13, 1964.
November 13, 1964.
Attorney(s) appearing for the Case
Marc E. Bettius, Washington, D. C., for plaintiff. George D. Webster, and Davies, Richberg, Tydings, Landa & Duff, Washington, D. C., were on the brief.
Gilbert W. Rubloff, Washington, D. C., with whom was Asst. Atty. Gen., Louis F. Oberdorfer, for defendant. C. Moxley Featherston, Lyle M. Turner, and Philip R. Miller, Washington, D. C., were on the brief.
Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, and COLLINS, Judges.
United States Court of Claims.
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