DILLON RANCH SUPPLY v. UNITED STATES

No. 78-3386.

652 F.2d 873 (1981)

DILLON RANCH SUPPLY, a corporation, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided August 7, 1981.


Attorney(s) appearing for the Case

John A. Dudeck, Jr., Washington, D. C., argued for defendant-appellant; Gary R. Allen, Washington, D. C., on brief.

John R. Kline, Kline & Niklas, Helena, Mont., for plaintiff-appellee.

Before ALARCON and CANBY, Circuit Judges, and HOFFMAN, District Judge.


WALTER E. HOFFMAN, Senior District Judge:

This case involves the issue of the taxability of certain flatbed trailers and related attachments which are manufactured or assembled by Dillon Ranch Supply. Specifically, the Government appeals from a judgment of the United States District Court for the District of Montana which ordered the United States to refund to Dillon Ranch Supply the manufacturers' excise tax paid by taxpayer for the fourth quarter of 1972 through...

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