Legal Opinion
Merhow Industries, Inc. v. United States
District Court, N.D. Indiana
Decided July 14, 1981No. S 79-51PublishedCited by 3 opinions
1Opinion of the Court
JUDGMENT ORDER AND OPINION
SHARP, District Judge.
The plaintiff manufactures horse and stock trailers, some of which contain living quarters. Its basic contention is that its product is exempt from the manufacturers excise tax imposed by 26 U.S.C. § 4061. The Internal Revenue Service (hereinafter “the Service”), on behalf of the United States, nevertheless imposed said tax on these products. Merhow produced an allegedly taxable trailer in 1975. For the calendar quarter from 6-1-75 to 9-30-75 plaintiff calculated and paid the excise tax amounting to $791.50. Subsequently, the plaintiff…
2Cases cited16 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Flora v. United StatesSupreme Court of the United States · 1960
- Flora v. United StatesSupreme Court of the United States · 1958
- United States v. MichelSupreme Court of the United States · 1931
- Pizzarello v. United StatesCourt of Appeals for the Second Circuit · 1969
11 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Rolling Mills, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1987
- Hostar Marine Transport Systems, Inc. v. United StatesCourt of Appeals for the First Circuit · 2010
- LaSalle Rolling Mills, Inc. v. United States, Department of Treasury, Internal Revenue Service (In re LaSalle Rolling Mills, Inc.)Court of Appeals for the Seventh Circuit · 1987