Legal Opinion
Thermo King Corporation v. The United States
United States Court of Claims
Decided December 17, 1965No. 182-63PublishedCited by 13 opinions
1Opinion of the Court
DURFEE, Judge.
This is an action for recovery of manufacturers excise taxes paid by plaintiff on sales of commercial refrigeration units designed to cool the interior of commercial trucks and trailers. Such units were taxed by defendant as automotive parts or accessories under § 4061(b) of the Internal Revenue Code of 1954, 26 U.S.C. § 4061(b) (1958 ed.).
The case is before the court on cross motions for summary judgment filed by *243the parties on the basis of the petition and the answer and affidavits submitted by the parties in support of the motions.
During the initial period involved herein…
2Cases cited6 opinions
- United States v. Leslie Salt Co.Supreme Court of the United States · 1956
- General Motors Acceptance Corporation v. HigginsCourt of Appeals for the Second Circuit · 1947
- Standard Oil Co. v. United StatesUnited States Court of Claims · 1934
- Merrill v. United StatesUnited States Court of Claims · 1952
- J. P. Seeburg Piano Co. v. United StatesUnited States Court of Claims · 1926
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Shakespeare Company v. The United StatesUnited States Court of Claims · 1968
- Crawford v. United StatesUnited States Court of Claims · 1967
- U. S. Thermo Control Co. v. The United States. Thermo King Corporation v. The United StatesUnited States Court of Claims · 1967
- Rue R. Elston Company, Inc., Appellee-Appellant v. United States of America, Appellant-AppelleeCourt of Appeals for the Eighth Circuit · 1976
- Van Norman Industries, Inc. v. The United StatesUnited States Court of Claims · 1966
8 more not listed; retrieve them via the Exa API.