Sloat v. United States

MEMORANDUM OPINION

BREWSTER, District Judge.

This suit is for a refund of manufacturer’s excise taxes in the sum of $12,-961.86 relating to the year 1961, plus interest, assessed and collected from the plaintiff under the provisions of 4061 IRC 1954.

The parties hereto filed the following stipulation for the purpose of the trial of this case:

“1. The Government concedes that the items, via, slide-in portable campers involved in this action are not subject to manufacturer’s excise tax under Sections 4061 IRC 1954.

“2. Plaintiff concedes that the refund of $2,295.66 of the amount at is*74sue which was…