Legal Opinion
Riviera Manufacturing Co. v. United States
District Court, D. Colorado
Decided September 17, 1969No. Civ. A. C-1026PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
ARRAJ, Chief Judge.
This action was tried to the Court. Plaintiff seeks refund of $66,079.57 in excise taxes collected by the government under the purported authority of § 4061 of the Internal Revenue Code of 1954. The taxes were paid by the plaintiff as manufacturer’s excise taxes on portable campers. The government concedes that campers were not taxable under § 4061. The following facts were either stipulated by the parties or brought out at trial.
Plaintiff Riviera is a Colorado corporation engaged in the manufacture of campers for pick-up trucks. Campers are…
2Cases cited7 opinions
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- Andrew Jergens Co. v. ConnerCourt of Appeals for the Sixth Circuit · 1942
- Commerce-Pacific, Inc., a Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Norris Dispensers, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1963
- Con-Rod Exchange, Inc. v. HenricksenDistrict Court, W.D. Washington · 1939
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3Cited by3 opinions
- Tenneco, Inc. v. United StatesUnited States Court of Claims · 1989
- Holmes Limestone Co. v. United StatesDistrict Court, N.D. Ohio · 1996
- Riviera Manufacturing Co., Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1971