Legal Opinion
United States v. King Trailer Company, Inc.
Court of Appeals for the Ninth Circuit
Decided September 7, 1965No. 19758PublishedCited by 20 opinions
1Opinion of the Court
ELY, Circuit Judge:
The Government appeals from a judgment awarding a refund of certain excise taxes which the appellee, a manufacturer, claims to have been illegally imposed and collected. The manufactured articles, described as “pickup coaches”, were held by the district court not to be “automobile truck bodies” or “automobile accessories” within the contemplation of Int. Rev. Code of 1954, § 4061. The careful reasoning of the district court is seen in its reported opinion. King Trailer Company v. United States, 228 F.Supp. 1013 (S.D.Cal.1964).
The question here, as in the court below, is…
2Cases cited5 opinions
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- United States v. MerriamSupreme Court of the United States · 1923
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- King Trailer Company v. United StatesDistrict Court, S.D. California · 1964
3Cited by20 opinions
- Herren v. United StatesDistrict Court, S.D. Texas · 1970
- Big Three Industrial Gas & Equipment Co. v. United StatesDistrict Court, S.D. Texas · 1971
- Highway Cruisers of California, Inc., a California Corporation v. Security Industries, Inc., an Idaho CorporationCourt of Appeals for the Ninth Circuit · 1967
- Travel Industries of Kansas, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1970
- Van Norman Industries, Inc. v. The United StatesUnited States Court of Claims · 1966
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