THOMASVILLE AUTO. PARTS v. U. S.

No. 77-3258.

609 F.2d 1136 (1980)

THOMASVILLE AUTOMOTIVE PARTS, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

January 15, 1980.


Attorney(s) appearing for the Case

Harry W. Hicks, Jr., William Scrantom, Jr., Columbus, Ga., for plaintiff-appellant.

Denver L. Rampey, U.S. Atty., Macon, Ga., M. Carr Ferguson, Atty. Gen., Gilbert E. Andrews, Act. Chief, Appellate Section, Richard W. Perkins, Atty., James A. Riedy, Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant-appellee.

Before TUTTLE, VANCE and KRAVITCH, Circuit Judges.


TUTTLE, Circuit Judge:

The taxpayer appeals from a summary judgment in favor of the Internal Revenue Service in a suit for refund of manufacturer's excise taxes paid for the period from the second quarter of 1970 through the first quarter of 1974.

The following statement of facts is taken from the appellant's brief in this Court:

Historically, in the truck industry, manufacturers of one-half and three-quarter ton truck chassis have not attached and...

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