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BURRUSS LAND AND LUMBER COMPANY v. UNITED STATES

No. 71-1194.

456 F.2d 38 (1972)

BURRUSS LAND AND LUMBER COMPANY, Incorporated, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided February 22, 1972.

Attorney(s) appearing for the Case

Thomas L. Stapleton, Atty., Tax Div., Dept. of Justice (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Stephen H. Hutzelman, Attys., Tax Div., Dept. of Justice, and Leigh B. Hames, Jr., U. S. Atty., on brief), for appellant.

T. Neal Combs, Washington, D. C. (George D. Webster, and Marmet & Webster, Washington, D. C., on brief), for appellee.

Before BOREMAN, Senior Circuit Judge, RUSSELL, Circuit Judge, and DUPREE, District Judge.

BOREMAN, Senior Circuit Judge:

This appeal presents the question whether sales of laminated boards, developed, advertised and marketed as flooring for motor vehicle trucks and trailers by Burruss Land and Lumber Company (hereafter Burruss or taxpayer) were subject to the manufacturer's excise tax imposed by Title 26 U.S.C. (I.R.C.19541) § 4061(b).2

I....

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