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HAMRICK v. UNITED STATES

No. 257-72.

585 F.2d 1015 (1978)

Raymond E. HAMRICK v. The UNITED STATES.

United States Court of Claims.

October 18, 1978.

Attorney(s) appearing for the Case

Robert I. White, attorney of record, Houston, Tex., for plaintiff; William W. Edelman, Houston, Tex., of counsel.

David C. Hickman, Washington, D. C., with whom was Asst. Atty. Gen., M. Carr Ferguson, Washington, D. C., for defendant; Theodore D. Peyser, Washington, D. C., of counsel.

Before COWEN, Senior Judge, and DAVIS and KUNZIG, Judges.

OPINION

DAVIS, Judge:

Raymond E. Hamrick sues to recover manufacturer's excise taxes which he paid during 1964-66 in connection with the sale in the United States of new Volkswagen automobiles that he had imported from Europe. The defendant counterclaims for additional excise taxes.

Mr. Hamrick, the claimants in F & D Trading Corp. v. United States, No. 273-74, decided July 14, 1978, ...

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