Legal Opinion
Dillon Ranch Supply, a Corporation v. United States
Court of Appeals for the Ninth Circuit
Decided August 7, 1981No. 78-3386PublishedCited by 13 opinions
1Opinion of the Court
WALTER E. HOFFMAN, Senior District Judge:
This case involves the issue of the taxa-bility of certain flatbed trailers and related attachments which are manufactured or assembled by Dillon Ranch Supply. Specifically, the Government appeals from a judgment of the United States District Court for the District of Moptana which ordered the United States to refund to Dillon Ranch Supply the manufacturers’ excise tax paid by taxpayer for the fourth quarter of 1972 through the second quarter of 1975, in the amount of $12,882.71, plus interest. 1 For reasons stated herein, we reverse.
The facts are…
2Cases cited12 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. CorrellSupreme Court of the United States · 1967
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Fulman v. United StatesSupreme Court of the United States · 1978
7 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Hostar Marine Transport Systems, Inc. v. United StatesCourt of Appeals for the First Circuit · 2010
- George and Sachiko Tamura v. United States of America, Ben Tamura v. United States of America, Ken Tamura v. United StatesCourt of Appeals for the Ninth Circuit · 1984
- Watson Land Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Liquid Asphalt Systems, Inc. v. United StatesDistrict Court, W.D. Missouri · 1982
- Worldwide Equipment, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 2010
8 more not listed; retrieve them via the Exa API.