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RIVIERA MANUFACTURING CO. v. UNITED STATES

No. 84-70.

440 F.2d 780 (1971)

RIVIERA MANUFACTURING CO., Inc., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

April 12, 1971.

Attorney(s) appearing for the Case

Jorge E. Castillo, Denver, Colo. (Robert F. Fiori, Denver, Colo., was on the brief) for plaintiff-appellant.

Charles E. Anderson, Atty., Dept. of Justice (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Richard W. Perkins, Attys., Dept. of Justice and James L. Treece, U. S. Atty., of counsel, were with him on the brief) for defendant-appellee.

Before LEWIS, Chief Judge, and JOHNSEN, and HOLLOWAY, Circuit Judges.

PER CURIAM.

The taxpayer appeals from a denial of refund of manufacturers' Federal excise taxes on portable campers. It is conceded that the taxes were erroneously collected under 26 U.S.C.A. § 4061. The central issue is whether the taxpayer showed that it bore the economic burden of the tax to satisfy 26 U.S.C.A. § 6416(a) (1) so as to be entitled to recover. Otherwise recovery is denied to prevent unjust enrichment. See Travel Industries of Kansas, Inc...

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