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ROGUE RIVER TRAILER MANUFACTURING CO. v. UNITED STATES

Civ. No. 65-341.

267 F.Supp. 272 (1966)

ROGUE RIVER TRAILER MANUFACTURING CO., an Oregon corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Oregon.

December 7, 1966.

Attorney(s) appearing for the Case

William F. Johnson, Johnson, Telfer & Sloan, Grants Pass, Or., H. H. Phillips, Phillips, Coughlin, Buell & Phillips, Portland, Or., for plaintiff.

Mitchell Rogovin, Asst. Atty. Gen., Jerome Fink, Gary P. Smith, Attys., Dept. of Justice, Washington, D. C., Sidney I. Lezak, U. S. Atty., Portland, Or., for defendant.

OPINION

SOLOMON, Chief Judge:

Plaintiff manufactures campers resembling house trailers which are carried in the beds of pickup trucks. Because the Internal Revenue Service considered campers to be truck bodies taxable under § 4061(a) (1) and (2) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 4061(a) (1) and (2), plaintiff between April 1, 1960, and September 30, 1964, was required to pay manufacturer...

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