1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 376 F.Supp.
  5. 376 F.Supp. 109 (1974)
 

OTIS ENGINEERING CORPORATION v. UNITED STATES

No. CA 3-3443-C.

376 F.Supp. 109 (1974)

OTIS ENGINEERING CORPORATION v. UNITED STATES of America.

United States District Court, N. D. Texas, Dallas Division.

January 30, 1974.

Attorney(s) appearing for the Case

James K. Rushing and J. Edwin Fleming, Coke & Coke, Dallas, Tex., for plaintiff.

Frank D. McCown, U. S. Atty., Martha Joe Stroud, Asst. U. S. Atty., and Eugene Sayre, Atty., Tax Div., Dept. of Justice, Dallas, Tex., for defendant.

MEMORANDUM OPINION

WILLIAM M. TAYLOR, Jr., Chief Judge.

This is a suit for the refund of manufacturer's excise tax and interest paid in the amounts of $6,468.00 and $833.54 respectively for calendar years 1961 through 1964, plus statutory interest.

The issue is whether the truck bodies that plaintiff Otis Engineering Corporation ("Otis") designed and built for its own use on mobile wire line service units are "automobile truck bodies" subject to...

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