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CERTIFIED STAINLESS SERVICES, INC. v. UNITED STATES

No. 83-2278.

736 F.2d 1383 (1984)

CERTIFIED STAINLESS SERVICES, INC., d/b/a West-Mark, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided July 10, 1984.

Attorney(s) appearing for the Case

Lemoine Skinner, III, Titchell, Maltzman, Mark, Bass, Ohleyer & Mishel, San Francisco, Cal., for plaintiff-appellant.

Kenneth Greene, Dept. of Justice, Washington, D.C., for defendant-appellee.

Before SNEED and FLETCHER, Circuit Judges, and QUACKENBUSH, District Judge.

SNEED, Circuit Judge:

Certified Stainless Services, Inc. (Certified) appeals from the district court's summary judgment denying recovery for overpayment of excise taxes assessed under I.R.C. § 4061(a). This appeal concerns the application of the "cost-floor" method of computing a manufacturer's federal excise tax. Specifically, the question we must decide is whether the excise tax must be computed on the basis of total cost, except to the extent it exceeds the...

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