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PITTWAY CORP. v. U.S.

No. 96-1968.

102 F.3d 932 (1996)

PITTWAY CORPORATION, and subsidiaries, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided December 18, 1996.

Attorney(s) appearing for the Case

Todd F. Maynes (argued), Deborah Dunn, Kirkland & Ellis, Chicago, IL, for Plaintiff-Appellant.

Richard Farber, Gary R. Allen, Joan I. Oppenheimer (argued), Dept. of Justice, Tax Division, Appellate Section, Washington, DC, Michele M. Fox, Office of the United States Attorney, Civil Division, Appellate Section, Chicago, IL, Richard J. Gagnon, Jr., Department of Justice, Tax Division, Washington, DC, for Defendant-Appellee.

Before WOOD, Jr., RIPPLE and MANION, Circuit Judges.

MANION, Circuit Judge.

Pittway Corporation inserted butane into containers as an aerosol propellant. Section 4661(a) of the Internal Revenue Code taxes the manufacturer of certain chemicals, among them butane. The IRS taxed Pittway for using the butane in the manufacturing of the various aerosol products. Pittway claims that its customers are the manufacturers who should pay the tax and seeks a refund of $236,056 in taxes it paid to the government under Section 4661...

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