CARL NELSON LOGGING COMPANY v. UNITED STATES

Civ. No. 3-66-49.

281 F.Supp. 671 (1967)

CARL NELSON LOGGING COMPANY, Inc., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Idaho, Central Division.

December 13, 1967.


Attorney(s) appearing for the Case

Myron E. Anderson, Boise, Idaho, for plaintiff.

Sylvan A. Jeppesen, U. S. Atty., Jay Bates, Asst. U. S. Atty., Boise, Idaho, Jerome L. Hillis, Jerome Fink, Attys., Tax Div., Dept. of Justice, Washington, D. C., Allan G. Shepard, Idaho Atty. Gen., Boise, Idaho, for defendant.


MEMORANDUM DECISION

McNICHOLS, District Judge.

This is an action to recover federal excise (highway use) taxes in the amount of $660.00, plus statutory interest, alleged to have been illegally and erroneously assessed and collected from plaintiff for the taxable period August 1, 1964, through June 30, 1965.

This case arises under the Internal Revenue laws of the United States, more particularly Title 26 U.S.Code, §§ 4481, 4482, 6532(a)...

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