Riviera Manufacturing Co., Inc. v. United States

The taxpayer appeals from a denial of refund of manufacturers’ Federal excise taxes on portable campers. It is conceded that the taxes were erroneously collected under 26 U.S.C.A. § 4061. The central issue is whether the taxpayer showed that it bore the economic burden of the tax to satisfy 26 U.S.C.A. § 6416(a) (1) so as to be entitled to recover. Otherwise recovery is denied to prevent unjust enrichment. See Travel Industries of Kansas, Inc. v. United States, 425 F.2d 1297 (10th Cir.). The District Court found against the taxpayer on that issue. See Memorandum Opinion And Order, 307 F.Supp.…