Legal Opinion
Vernie Loren West D/B/A West Coach Mfg. Co. v. United States
Court of Appeals for the Seventh Circuit
Decided July 31, 1968No. 16640PublishedCited by 4 opinions
1Opinion of the Court
KNOCH, Senior Circuit Judge.
The plaintiff-appellant, Vemie Loren West, doing business as West Coach Mfg. Co., manufactured and sold “pickup” campers, portable dwelling units designed to be carried in a pick-up truck. The plaintiff remitted excise taxes on these campers as follows:
Sept. 30,1962 to
December 31, 1962 $ 340.78
March 31, 1963 to
December 31, 1963 3,351.74
March 31,1964 to
December 31, 1964 6,349.43
$10,041.95
On May 25, 1966 plaintiff’s claim for refund, filed December 29, 1965, on the ground that such campers were not subject to the tax (relying on the holding in United States v. King…
2Cases cited7 opinions
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
- United States v. King Trailer Company, Inc.Court of Appeals for the Ninth Circuit · 1965
- Jaubert Bros. v. United StatesCourt of Appeals for the Fifth Circuit · 1944
- Cudahy Packing Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1945
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- The Anderson Company v. United StatesCourt of Appeals for the Seventh Circuit · 1971
- Lac Courte Oreilles Band of Lake Superior Chippewa Indians v. United States Internal Revenue ServiceDistrict Court, W.D. Wisconsin · 1987
- The Anderson Company v. United StatesCourt of Appeals for the Seventh Circuit · 1971
- The Anderson Company v. United StatesCourt of Appeals for the Seventh Circuit · 1971