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MYERS v. UNITED STATES

Civ. A. No. 4-78-17.

468 F.Supp. 359 (1979)

James S. MYERS, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N. D. Texas, Fort Worth Division.

March 29, 1979.

Attorney(s) appearing for the Case

Roy C. Basham, Jim Claunch, Fort Worth, Tex., for plaintiff.

Richard B. Vance, Asst. U. S. Atty., Fort Worth, Tex., and Martha Jo Stroud, Asst. U. S. Atty., Dept. of Justice, Dallas, Tex., for defendant.

HAND, District Judge, Sitting by Designation.

This is an excise tax refund suit in which the plaintiff seeks to recover payments made on taxes allegedly improperly assessed by the Internal Revenue Service. The goods upon which the taxes were assessed are "sleeper cabs" manufactured and sold by the plaintiff's company during the period from January 1, 1972 to June 30, 1975. The simple issue presented for the Court is whether goods of this nature are subject to the...

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