1. Home
  2. Browse Decisions
  3. F.2d
  4. 350 F.2d
  5. 350 F.2d 947 (1965)
 

UNITED STATES v. KING TRAILER COMPANY

No. 19758.

350 F.2d 947 (1965)

UNITED STATES of America, Appellant, v. KING TRAILER COMPANY, Inc., Appellee.

United States Court of Appeals Ninth Circuit.

September 7, 1965.

Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Fred E. Youngman, Dept. of Justice, Washington, D. C., Manuel L. Real, U. S. Atty., Loyal E. Keir, Asst. U. S. Atty., Chief, Tax Div., Los Angeles, Cal., for appellant.

W. S. Rainbolt, Long Beach, Cal., for appellee.

Before CHAMBERS, BARNES and ELY, Circuit Judges.

ELY, Circuit Judge:

The Government appeals from a judgment awarding a refund of certain excise taxes which the appellee, a manufacturer, claims to have been illegally imposed and collected. The manufactured articles, described as "pickup coaches", were held by the district court not to be "automobile truck bodies" or "automobile accessories" within the contemplation of Int. Rev. Code of 1954, § 4061. The careful reasoning of the district court is seen in its...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases