MINIATURE VEHICLE LEASING CORP. v. UNITED STATES

Civ. 924-63.

266 F.Supp. 697 (1967)

MINIATURE VEHICLE LEASING CORP., a corporation of New Jersey, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. New Jersey.

March 29, 1967.


Attorney(s) appearing for the Case

Joseph Schoenholz, Newark, N. J., for plaintiff.

David M. Satz, Jr., U. S. Atty., for the District of New Jersey, for defendant.

Henry G. Zapruder, Dept. of Justice, Tax Division, for defendant.


OPINION

SHAW, District Judge.

Plaintiff brings this action pursuant to 28 U.S.C. § 1346(a) (1) claiming the right to refund of excise tax alleged to have been erroneously or illegally assessed and collected. The assessment of tax was upon the sale by plaintiff of Volkswagen automobiles in the United States. The automobiles were imported by plaintiff from a distributor in England. 26 U.S.C. § 4061(a) (1) provides for the imposition of such tax at...

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