Rex Chainbelt, Inc., a Wisconsin Corporation v. United States

PELL, Circuit Judge.

This is an appeal by the United States from the judgment of the district court in favor of taxpayer, Rex Chainbelt, Inc. That company had filed suit for a refund on an excise tax paid for the years 1961 through 1966 on an item which the Government contends is an accessory or part of an automotive truck chassis and therefore is subject to an 8% tax under Section 4061(b) of the Internal Revenue Code of 1954.

Rex Chainbelt manufactures concrete mixers designed to be attached to the chassis of a truck and to be powered by its engine. The mixer’s drum is connected to the exposed…