Rue R. Elston Company, Inc., Appellee-Appellant v. United States of America, Appellant-Appellee

WEBSTER, Circuit Judge.

This appeal arises out of a civil action against the United States for recovery of a manufacturer’s excise tax assessed and collected with interest for the calendar quarter January 1 through March 31,1966. Rue R. Elston Co., Inc. (Elston) is the manufacturer and seller of cargo heaters which are used in truck trailers to prevent the freezing of freight. The Commissioner assessed an excise tax on the sale of these heaters as truck or trailer “parts or accessories” pursuant to Section 4061(b) of the Internal Revenue Code of 1954. 1 Upon payment of the tax, Elston…