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FISHER ENGINEERING v. UNITED STATES

No. 74-1179.

503 F.2d 1151 (1974)

FISHER ENGINEERING, etc., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, First Circuit.

Decided October 15, 1974.

Attorney(s) appearing for the Case

Irving Isaacson and Brann & Isaacson, Lewiston, Me., on brief for appellant.

Scott P. Crampton, Asst. Atty. Gen., Washington, D.C., and Peter Mills, U. S. Atty., Portland, Me., Ernest J. Brown, William A. Friedlander and William M. Brown, Attys., Tax Div., Dept. of Justice, Washington, D.C., on brief for appellee.

Before COFFIN, Chief Judge, McENTEE and CAMPBELL, Circuit Judges.

LEVIN H. CAMPBELL, Circuit Judge.

Taxpayer appeals from the district court's1 denial of its claim for recovery of taxes alleged to have been erroneously and illegally assessed. See 28 U.S.C. § 1346(a)(1). We are asked to determine whether the district court erred in sustaining the Internal Revenue Service's ruling that the lifting mechanism forming part of a hydraulic snowplow manufactured and sold by taxpayer is an automobile...

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