Burruss Land and Lumber Company, Incorporated v. United States

BOREMAN, Senior Circuit Judge:

This appeal presents the question whether sales of laminated boards, developed, advertised and marketed as flooring for motor vehicle trucks and trailers by Burruss Land and Lumber Company (hereafter Burruss or taxpayer) were subject to the manufacturer’s excise tax imposed by Title 26 U.S.C. (I.R.C.1954 1 ) § 4061(b). 2

I

Burruss has its principal place of business in Lynchburg, Virginia, and has other plants in Brookneal and Dillwyn, Virginia. Prior to 1955 Burruss used lumber from its 80,000 acres of Virginia timber land principally for pine framing, industrial…