WEST v. UNITED STATES

No. 16640.

397 F.2d 381 (1968)

Vernie Loren WEST d/b/a West Coach Mfg. Co., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Seventh Circuit.

Rehearing Denied July 31, 1968.


Attorney(s) appearing for the Case

John E. Cassidy, Jr., Cassidy, Cassidy, Quinn & Lindholm, Peoria, Ill., William L. Rutherford, Peoria Heights, Ill., for appellant.

Frank X. Grossi, Jr., Mitchell Rogovin, Lee A. Jackson and Crombie J. D. Garrett, Department of Justice, Washington, D. C., Richard E. Eagleton, U. S. Atty., Springfield, Ill., James G. Hatcher, Asst. U. S. Atty., of counsel, for appellee.

Before CASTLE, Chief Judge, KNOCH, Senior Circuit Judge, and KILEY, Circuit Judge.


KNOCH, Senior Circuit Judge.

The plaintiff-appellant, Vernie Loren West, doing business as West Coach Mfg. Co., manufactured and sold "pickup" campers, portable dwelling units designed to be carried in a pick-up truck. The plaintiff remitted excise taxes on these campers as follows:

  Sept. 30, 1962 to
    December 31, 1962        $   340.78
  March 31, 1963 to
    December 31, 1963          3,351.74
  March 31, 1964 to
    December 31, 1964     ...

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