RHODES REFRIGERATION, INC. v. UNITED STATES

Civ. No. 66-357.

292 F.Supp. 350 (1968)

RHODES REFRIGERATION, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Oregon.

June 15, 1968.


Attorney(s) appearing for the Case

Frank E. Magee, Portland, Or., for plaintiff.

Sidney I. Lezak, U. S. Atty., Portland, Or., Jerome Fink, Edward O. C. Ord, Attys., Dept of Justice, Washington, D. C., for defendant.


OPINION

SOLOMON, Chief Judge:

Rhodes Refrigeration, Inc., seeks a refund of excise taxes imposed on "household type refrigerators." Int.Rev.Code of 1954, § 4111.1 The United States counterclaims for additional excise taxes.

From April 1, 1960, to March 31, 1964, Rhodes manufactured and sold 5997 model U-171-C (17 cubic feet) and model U-211-C (21 cubic feet) freezers. Section 4111 of the Internal Revenue Code of...

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