BURRUSS LAND & LUMBER COMPANY v. UNITED STATES

Civ. A. No. 67-C-5-L.

318 F.Supp. 360 (1970)

BURRUSS LAND & LUMBER COMPANY, Inc., v. UNITED STATES of America.

United States District Court, W. D. Virginia, Lynchburg Division.

October 30, 1970.


Attorney(s) appearing for the Case

George D. Webster, Marmet & Webster, Washington, D. C., for the plaintiff.

Eugene P. Kopp, Dept. of Justice, Tax Division, Washington, D. C., and Leigh B. Hanes, Jr., U. S. Atty., Roanoke, Va., for defendant.


OPINION and JUDGMENT

DALTON, Chief Judge.

This case involves an interesting question which has arisen in the administration of the internal revenue excise tax on automotive parts and accessories. Int. Rev. Code of 1954, § 4061 (b). Plaintiff manufactures laminated wood flooring which is widely used as flooring in truck trailers and which it contends is a general purpose wood product exempt from tax. The Internal Revenue Service contends that the flooring...

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