Grays Harbor Chair & Manufacturing Co. v. United States

MEMORANDUM DECISION

BOLDT, District Judge.

This is a suit for refund of excise taxes paid for the first quarter of 1964 in the amount of $94.00. Defendant has counterclaimed for the period January 1, 1958 through September 30, 1964 in the amount of $35,969.82. This court has jurisdiction under 28 U.S.C. § 1346(a). No material fact is disputed by the parties.

The sole question presented in the pretrial order is whether the manufacture and sale by plaintiff of unassembled parts of “Hi-Fi” cabinets, complete with all components in individual packages, is subject to the excise tax imposed by Section…