MILLER v. UNITED STATES

Civ. A. No. 66-759.

292 F.Supp. 822 (1968)

Einar Roy MILLER, individually, and Einar Roy Miller and Maxine Miller, a partnership, doing business as Miller Wood and Metal Products, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court N. D. Alabama, S. D.

February 26, 1968.


Attorney(s) appearing for the Case

Marvin Cherner, Birmingham, Ala., for plaintiff.

Macon L. Weaver, U. S. Atty., E. Ray Acton, Asst. U. S. Atty., Birmingham, Ala., for defendant.


MEMORANDUM OPINION AND JUDGMENT

ALLGOOD, District Judge.

Plaintiff taxpayers sued for refund of excise taxes paid by them for the periods from July 1, 1961, to January 1, 1962, and from January 1, 1963, to July 1, 1964. Plaintiffs claim that the products provided and manufactured by them come within the definition of the word "house trailers" as used in Section 4063(a) of the Internal Revenue Code which specifically...

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