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COREX CORPORATION v. UNITED STATES

No. 73-3332.

524 F.2d 1017 (1975)

COREX CORPORATION, dba Quick Corporation of America, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied January 5, 1976.

Attorney(s) appearing for the Case

Arthur L. Bailey (argued), Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant.

Bernard B. Laven (argued), Los Angeles, Cal., for plaintiff-appellee.

Before CARTER, HUFSTEDLER and GOODWIN, Circuit Judges.

OPINION

JAMES M. CARTER, Circuit Judge.

This appeal involves a refund suit brought by the Corex Corporation ("Corex") for money paid pursuant to an excise tax assessment under Section 4161 of the Internal Revenue Code of 1954, 26 U.S.C. § 4161. The United States brought a counterclaim for other unpaid excise taxes. Section 4161 imposes upon the sale of fishing gear by the manufacturer, producer, or importer a tax equivalent to ten percent of the price...

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