1. Home
  2. Browse Decisions
  3. F.2d
  4. 604 F.2d
  5. 604 F.2d 14 (1979)
 

TREADCO TIRES, INC. v. UNITED STATES

No. 78-2560 Summary Calendar.

604 F.2d 14 (1979)

TREADCO TIRES, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Fifth Circuit.

Rehearing Denied November 5, 1979.

Attorney(s) appearing for the Case

M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Act. Chief, Appellate Sec., Ann Belanger Durney, William A. Whitledge, Tax Division, U. S. Dept. of Justice, Washington, D. C., for defendant-appellant.

Najjar, Najjar, Vincent, & Smith, Gary P. Smith, Denaburg, Schoel, Meyerson, & Ogle, Rodney A. Max, Ben Zarzaur, Birmingham, Ala., for plaintiff-appellee.

Robert E. Nagle, Washington, D. C., for Independent Tread Rubber Manufacturers Group, amicus curiae.

Before AINSWORTH, CLARK and VANCE, Circuit Judges.

VANCE, Circuit Judge:

Sections 4071, 4073 and 4218 of the Internal Revenue Code of 1954, 26 U.S.C. § 4071, 4073 and 4218, require manufacturers to pay an excise tax of $.05 per pound on tread rubber sold or used in retreading highway vehicle tires, but not on tread rubber used for other purposes. Taxpayer, a tire retreader, seeks a refund of taxes paid under these statutes. The district court held that taxpayer was not a manufacturer of tread rubber and was therefore...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases