GREAT OLYMPIC TIRE CO. v. UNITED STATES

No. 77-1469.

597 F.2d 449 (1979)

GREAT OLYMPIC TIRE CO., Plaintiff-Appellee, Cross-Appellant, v. UNITED STATES of America, Defendant-Appellant, Cross-Appellee.

United States Court of Appeals, Fifth Circuit.

June 20, 1979.


Attorney(s) appearing for the Case

Jamie C. Boyd, U. S. Atty., San Antonio, Tex., Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews, Chief, Appellate Section, Jonathan S. Cohen, Atty., William A. Whitledge, Atty., M. Carr Ferguson, Asst. Atty. Gen., Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellant, cross-appellee.

Brice A. Tondre, Houston, Tex., for plaintiff-appellee, cross-appellant.

Before JONES, CLARK, and GEE, Circuit Judges.


GEE, Circuit Judge:

This case concerns the federal excise tax on rubber used in retreading automobile tires. It appears to be one of first or near-first impression and hence, though we agree with the disposition made below, we write briefly to explain our affirmance. Since the text of the statutes concerned lends itself to several interpretations, we have sought to follow that which we think expresses congressional intent. As to the prospective application of these...

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