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RUE R. ELSTON CO., INC. v. UNITED STATES

Nos. 75-1222, 75-1267.

532 F.2d 1176 (1976)

RUE R. ELSTON COMPANY, INC., Appellee-Appellant, v. UNITED STATES of America, Appellant-Appellee.

United States Court of Appeals, Eighth Circuit.

Decided March 29, 1976.

Attorney(s) appearing for the Case

David C. Forsberg, Briggs & Morgan, St. Paul, Minn., for Rue R. Elston Co., Inc. John M. Sullivan, Minneapolis, Minn., also appeared on appendix and briefs.

John G. Manning, Atty., Tax Div., Dept. of Justice, Washington, D. C., made argument for United States. Robert G. Renner, U. S. Atty., Minneapolis, Minn., Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews and Bennet N. Hollander, Washington, D. C., also appeared on briefs.

Before HEANEY, BRIGHT and WEBSTER, Circuit Judges.

WEBSTER, Circuit Judge.

This appeal arises out of a civil action against the United States for recovery of a manufacturer's excise tax assessed and collected with interest for the calendar quarter January 1 through March 31, 1966. Rue R. Elston Co., Inc. (Elston) is the manufacturer and seller of cargo heaters which are used in truck trailers to prevent the freezing of freight. The Commissioner assessed an excise tax on the sale of these heaters as truck or trailer...

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