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AIR LIFT COMPANY v. UNITED STATES

No. 19160.

418 F.2d 558 (1969)

The AIR LIFT COMPANY, Inc., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Sixth Circuit.

November 13, 1969.

Attorney(s) appearing for the Case

Daniel B. Rosenbaum, Department of Justice, Washington, D. C., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, William A. Friedlander, Attys., Department of Justice, Washington, D. C., on brief; Harold D. Beaton, U. S. Atty., Grand Rapids, Mich., of counsel, for appellant.

John Bodner, Jr., Washington, D. C., J. Coleman Bean, Howrey, Simon, Baker & Murchison, Washington, D. C., Stephen C. Bransdorfer, Miller, Johnson, Snell & Cummiskey, Grand Rapids, Mich., on brief, for appellee.

Before McCREE and COMBS, Circuit Judges, and McALLISTER, Senior Circuit Judge.

ORDER.

Section 4061(b) (1) of the Internal Revenue Code of 1954 imposes an 8 per cent excise tax upon the price of automotive parts or accessories "sold by the manufacturer, producer, or importer."

Taxpayer is a Michigan corporation engaged in the exclusive selling of accessories for use on motor vehicles as a booster device for suspension springs. Taxpayer holds a patent on the devices in question. They are fabricated by another company under contract with...

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