McWILLIAMS, Circuit Judge.
The question to be resolved in this appeal is whether the act of welding a hoist to a truck body constitutes the "manufacture" of a truck body within the meaning of 26 U.S.C. § 4061(a)(1). The trial court held that such did not, and we agree with that conclusion.
Jacobs Equipment Co., the taxpayer, hereinafter referred to as Jacobs, brought this suit to obtain a refund of excise taxes and penalties in the aggregate amount of...
Let's get started
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.