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BOISE NATIONAL LEASING, INC. v. UNITED STATES

No. 21331.

389 F.2d 633 (1968)

BOISE NATIONAL LEASING, INC., Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

February 1, 1968.

Attorney(s) appearing for the Case

R. B. Kading, Jr. (argued), of Richards, Haga & Eberle, Boise, Idaho, for appellant.

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Jeanine Jacobs, Howard M. Koff (argued), Attys., Dept. of Justice, Washington, D. C., Sylvan A. Jeppesen, U.S. Atty., Boise, Idaho, for appellee.

Before JOHNSEN, BARNES and ELY, Circuit Judges.

JOHNSEN, Senior Circuit Judge.

Taxpayer, Boise National Leasing, Inc., of Boise, Idaho, has appealed from the District Court's dismissal on the merits of its suit for refund of some manufacturer's excise taxes, § 4061(a), Int. Rev.Code of 1954, 26 U.S.C.A. § 4061(a). The tax amounts involved were $10,463.19 for the year 1962 and $1,000.49 for the year 1964.

We agree with the trial court's findings and conclusions, 257 F.Supp. 614...

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