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VAN NORMAN INDUSTRIES, INC. v. UNITED STATES

No. 9-61.

361 F.2d 992 (1966)

VAN NORMAN INDUSTRIES, INC. v. The UNITED STATES.

United States Court of Claims.

June 10, 1966.

Attorney(s) appearing for the Case

John F. Costelloe, New York City, for plaintiff. James W. Rayhill, New York City, Toni Remble, San Francisco, Cal., Edward S. Wallach and Chadbourne, Parke, Whiteside & Wolff, New York City, of counsel.

Gilbert W. Rubloff, Washington, D. C., with whom was Asst. Atty. Gen. Mitchell Rogovin, for defendant. C. Moxley Featherston, Lyle M. Turner and Philip R. Miller, Washington, D. C., of counsel.

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

OPINION

LARAMORE, Judge.

The question in this case is whether radio antennae, designed to be attached to automobile car bodies, are taxable as "automobile parts or accessories" under the manufacturers' excise tax provisions of the Internal Revenue Code of 1954. 26 U.S.C. § 4061(b) (Supp. II, 1952 Ed.). Plaintiff1 paid the eight percent tax for the period October 1, 1955 to December 31, 1958, and petitions here for a refund...

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