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COREX CORP. v. UNITED STATES

No. 78-3647.

638 F.2d 119 (1981)

COREX CORPORATION, d/b/a Quick Corporation of America, Plaintiff/Appellee, v. UNITED STATES of America, Defendant/Appellant.

United States Court of Appeals, Ninth Circuit.

Decided February 2, 1981.

Attorney(s) appearing for the Case

Gilbert S. Rothenberg, Washington, D. C., argued, William A. Friedlander, Washington, D. C., on brief, for defendant-appellant.

Bernard B. Laven, Laven & Laven, Los Angeles, Cal., for plaintiff-appellee.

Before CHOY and WALLACE, Circuit Judges, and HANSON, Senior District Judge.

HANSON, Senior District Judge:

The substantive issue in this case is whether appellee Corex Corp. (taxpayer) or the Jon H. Importing Company (Jon. H.) was the "importer" of certain fishing equipment during the last half of 1968 and all of 1969 and thus subject to pay the excise tax imposed under Section 4161 of the Internal Revenue Code, 26 U.S.C. § 4161. The district court's first judgment holding that Jon H. was the importer was reversed by a panel of this...

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