WOODWARD v. UNITED STATES

No. 359-70.

442 F.2d 333 (1971)

Bill WOODWARD d/b/a Bill Woodward Pickup Campers, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Tenth Circuit.

May 12, 1971.


Attorney(s) appearing for the Case

David L. Fist, Tulsa, Okla., for appellee.

Stephen Schwarz, Dept. of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Washington, D. C., Meyer Rothwacks, William A. Friedlander, Dept. of Justice, Washington, D. C., with him on the brief), for appellant.

Before PICKETT and HOLLOWAY, Circuit Judges, and BRATTON, District Judge.


PICKETT, Circuit Judge.

This is an action brought by Bill Woodward to recover excise taxes paid on camper units manufactured and sold by him in Oklahoma for use on pickup trucks. The trial court held that the campers were designed to be used primarily as living quarters and exempt under 26 U.S.C. § 4063(a) (1).1 The sole question presented by this appeal is whether the record sustains the finding that pickup camper units manufactured...

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