Fisher Engineering, Etc. v. United States

LEVIN H. CAMPBELL, Circuit Judge.

Taxpayer appeals from the district court’s 1 denial of its claim for recovery of taxes alleged to have been erroneously and illegally assessed. See 28 U.S.C. § 1346(a)(1). We are asked to determine whether the district court erred in sustaining the Internal Revenue Service’s ruling that the lifting mechanism forming part of a hydraulic snowplow manufactured and sold by taxpayer is an automobile part or accessory subject to the excise tax imposed by 26 U.S.C. § 4061(b)(1).

The snowplow is designed for attachment to light trucks and other vehicles not material…