Strick Corp. v. United States

We have before us the parties’ complicated cross-motions for summary judgment in this suit for refund of excise taxes, as well as a number of ancillary motions. Oral argument has been had, and the court has also considered the extensive and contentious written submissions. Plaintiff is a manufacturer of truck trailers, and the excise taxes now involved are those on trailers (Internal Revenue Code § 4061) and on the tires included on the vehicles as sold (Internal Revenue Code § 4071). The tax year is 1971. The petition is in three counts which we shall consider separately. Because this is an…