Rogue River Trailer Manufacturing Co. v. United States

OPINION

SOLOMON, Chief Judge:

Plaintiff manufactures campers resembling house trailers which are carried in the beds of pickup trucks. Because the Internal Revenue Service considered campers to be truck bodies taxable under § 4061(a) (1) and (2) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 4061(a) (1) and (2), plaintiff between *273April 1, 1960, and September 30, 1964, was required to pay manufacturer’s excise taxes totaling $144,261.41 on the sale of campers.

On April 29, 1964, the Court in King Trailer Co. v. United States, 228 F.Supp. 1013 (S.D.Cal.1964), held that campers were not…