GATES v. UNITED STATES

No. 22664.

409 F.2d 1320 (1969)

Walter C. GATES, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

April 4, 1969.


Attorney(s) appearing for the Case

W. S. Rainbolt, (argued) of Rainbolt & Hay, Long Beach, Cal., for appellant.

Edward L. Rogers (argued), Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Stuart A. Smith, Stephen H. Hutzelman, Attys., Dept. of Justice, Washington, D. C., Wm. Matthew Byrne, Jr., U. S. Atty., Jerry R. Stern, Asst. U. S. Atty., of counsel, Los Angeles, Cal., for appellee.

Before BARNES and CARTER, Circuit Judges, and VON DER HEYDT, District Judge.


JAMES M. CARTER, Circuit Judge.

At different dates four assessments of manufacturer's excise tax due were made by the Internal Revenue Service on appellant's pickup camper body manufacturing activities. The liability for the taxes was based on 26 U.S.C. §§ 4061(a) and 4061(b). Three of the assessments were satisfied by payments from the taxpayer and are not at issue in the suit. Payments in the amount of $15,117.94 were made on the remaining assessment of...

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