Legal Opinion
Norris Dispensers, Inc. v. United States
District Court, D. Minnesota
Decided September 12, 1962No. 4-60-Civ. 219PublishedCited by 3 opinions
1Opinion of the Court
EARL R. LARSON, District Judge.
This action is brought by Norris Dispensers, Inc., (taxpayer) for refund of a manufacturer’s excise tax, interest and penalties.
The first question is whether the Norris Dairy Bar and the Norris Home Milk Dispenser, made and sold by plaintiff, are “household type refrigerators” within the meaning of § 4111 of the Internal Revenue Code of 1954.
These items may be briefly described, as there is no dispute as to their appearance and function. Both items consist of steel, enamel finished cabinets which are cooled by ordinary refrigerating units. Inside the cabinet of…
2Cases cited11 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Commissioner v. BilderSupreme Court of the United States · 1962
- Commerce-Pacific, Inc., a Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Vogel v. KnoxDistrict Court, D. Minnesota · 1957
- Hine v. United StatesUnited States Court of Claims · 1953
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3Cited by3 opinions
- Select Tire Salvage Co., Inc. v. The United States. The Connecticut Tire Company, Inc. v. The United StatesUnited States Court of Claims · 1967
- Norris Dispensers, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1963
- Norton Manufacturing Corp. v. United StatesDistrict Court, N.D. Illinois · 1968