20th Century Manufacturing Company v. The United States

OPINION

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Plaintiff, a Texas corporation, is engaged in the manufacture and sale, both at retail and at wholesale, of items known as travel trailers, chassis-mount cab-over campers, slide-in cab-over campers, slide-in sleeper^ campers, and camper covers. 1 We focus on plaintiff’s camper covers, described in detail below, which are smaller, less complex in design, and less expensive than plaintiff’s other units. The issue is clear. We must decide whether plaintiff’s camper covers are subject to manufacturer’s excise tax.

During the period October 1, 1964— September 30, 1967, plaintiff did not…