1. Home
  2. Browse Decisions
  3. F.2d
  4. 441 F.2d
  5. 441 F.2d 1274 (1971)
 

McMARTIN INDUSTRIES, INC. v. VINAL

No. 20086.

441 F.2d 1274 (1971)

McMARTIN INDUSTRIES, INC., Plaintiff-Appellee, v. Richard P. VINAL, District Director of Internal Revenue, Defendant-Appellant, and United States of America, Intervenor-Appellant.

United States Court of Appeals, Eighth Circuit.

April 26, 1971.

Attorney(s) appearing for the Case

John R. Barton, Crossman, Barton & Norris, Omaha, Neb., Laurens Williams, Kenneth H. Liles, Sutherland, Asbill & Brennan, Washington, D. C., for appellee.

Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Elmer J. Kelsey, Stephen H. Hutzelman, Attys., Dept. of Justice, Washington, D. C., for appellants, Richard A. Dier, U. S. Atty., William K. Schaphorst, Asst. U. S. Atty., of counsel.

Before MATTHES, Chief Judge, HEANEY, Circuit Judge, and VAN PELT, Senior District Judge.

HEANEY, Circuit Judge.

The sole question on this appeal is whether Subsidiary Communications Authorization multiplex radio receivers, manufactured by McMartin, were subject to the ten percent manufacturers' excise tax imposed on radio receiving sets by 26 U.S.C. § 4141 (1964 ed.).1 The trial court held that the S.C.A. receivers were exempt from the tax as communication equipment of the type...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases