Salvador Perez, Doing Business as Tuk-A-Way Trailer Company v. United States

Taxpayer, Salvador Perez, doing business as Tuk-A-Way Trailer Co., manufactures and sells “pickup coaches.” In January, 1967, Perez filed suit in the United States District Court, Central District of California, for the refund of federal excise taxes assessed and collected between April, 1960 and June, 1963. The District Court found in taxpayer’s favor and awarded him a judgment of $19,-299.60. The government appeals challenging the sufficiency of the evidence to support the District Court’s finding that Perez did not collect the excise tax from his customers by including the tax in his…