Legal Opinion
King Trailer Company v. United States
District Court, S.D. California
Decided April 29, 1964No. 63-937 WBPublishedCited by 16 opinions
1Opinion of the Court
BYRNE, District Judge.
This is an action for refund of excise taxes assessed and paid pursuant to 26 U.S.C. § 4061. 1
King Trailer Company, Inc., plaintiff, is a manufacturer of units denominated as “pickup coaches”, which are primarily designed to be transported in the bed of a pickup truck. The pickup coach is similar in design to a house trailer, but for the sake of safety and' convenience it is so shaped that it fits in the bed of the truck, and does not have a chassis of its own, or wheels. Each coach is a self-contained unit, having insulated walls, a roof, and a floor of its own,…
2Cases cited18 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Hecht v. MalleySupreme Court of the United States · 1924
- United States v. MerriamSupreme Court of the United States · 1923
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- Hecht v. MalleySupreme Court of the United States · 1924
13 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- United States v. King Trailer Company, Inc.Court of Appeals for the Ninth Circuit · 1965
- Herren v. United StatesDistrict Court, S.D. Texas · 1970
- Big Three Industrial Gas & Equipment Co. v. United StatesDistrict Court, S.D. Texas · 1971
- Travel Industries of Kansas, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1970
- Van Norman Industries, Inc. v. The United StatesUnited States Court of Claims · 1966
11 more not listed; retrieve them via the Exa API.