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THERMO KING CORPORATION v. UNITED STATES

No. 182-63.

354 F.2d 242 (1965)

THERMO KING CORPORATION v. The UNITED STATES.

United States Court of Claims.

December 17, 1965.

Attorney(s) appearing for the Case

Daniel M. Gribbon, Washington, D. C., attorney of record, for plaintiff. William H. Allen, Washington, D. C., L. E. Kust and Robert F. Pugliese, Pittsburgh, Pa., of counsel.

Philip R. Miller, Washington, D. C., with whom was Acting Asst. Atty. Gen., Richard M. Roberts, for defendant. C. Moxley Featherston, Lyle M. Turner and Conrad T. Hubner, Jr., Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS and COLLINS, Judges.

DURFEE, Judge.

This is an action for recovery of manufacturers excise taxes paid by plaintiff on sales of commercial refrigeration units designed to cool the interior of commercial trucks and trailers. Such units were taxed by defendant as automotive parts or accessories under § 4061(b) of the Internal Revenue Code of 1954, 26 U.S.C. § 4061(b) (1958 ed.).

The case is before the court on cross motions for summary judgment filed by

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