Air Lift Co. v. United States

OPINION

FOX, District Judge.

This case arises under § 4061(b) of the Internal Revenue Code of 1954 which imposes an excise tax of 8% on certain automobile parts and accessories sold by the manufacturer, producer and importer. Plaintiff by its complaint seeks a refund of the tax paid by it under that section for the period October 1, 1964 through December 31, 1964. The grounds of this request for a refund are that the tax was collected illegally since Air Lift was not the manufacturer of the goods in question.

By its counterclaim the government seeks to collect back taxes not paid by Air Lift for…