Storall Manufacturing Co. v. United States

MEMORANDUM AND ORDER

EISELE, Chief Judge.

Storall Manufacturing Co., Inc. (“Sto-rall”) has sued to recover excise taxes paid to the United States based on its sales of pickup truck storage boxes in 1978, 1979 and 1980. Storall contends that its sales of the boxes are exempt from the excise tax imposed under 26 U.S.C. § 4061(b)(1) due to the nature of the vehicles on which the boxes are installed. The United States disagrees and has moved for summary judgment. 1 For the reasons stated below, the motion will be granted.

I. FACTS

Storall is an Arkansas Corporation located in Jonesboro, Arkansas.…