Milton M. Morris, D/B/A Milmor Manufacturing Co., Cross-Appellee v. United States of America, Cross-Appellant

PELL, Circuit Judge.

Taxpayer appeals from a partial judgment in his favor in this excise tax refund suit. The United States cross-appeals. During the five quarters in issue, Morris manufactured rectangular steel boxes, most of which were approximately 17 feet long, 8 feet wide, and 5 feet high and had been designed to be lifted onto trucks purchased elsewhere which taxpayer had modified by adding hydraulic lift equipment. These boxes or “containers” were purchased by construction companies primarily for storage at building sites, for trash accumulation, and for holding tools and materials…