Legal Opinion
Nelson-Ricks Creamery Co. v. United States
United States Court of Claims
Decided October 22, 1980No. 164-79TPublishedCited by 1 opinion
1Opinion of the CourtKunzig, Judge
The sole issue we face here is whether a cheese manufactured by plaintiff is subject to a manufacturer’s excise tax imposed by Congress on “artificial lures, baits, and flies.” 26 U.S.C. § 4161(a) (1976).
Plaintiff-taxpayer is a manufacturer and distributor of dairy products in Utah and several other mountain states. In the 1950’s, Nelson-Ricks introduced Gold Nugget Processed Cheese Spread into its line of dairy products. The cheese spread combined bulk cheddar cheeses and other milk products to produce a spreadable cheese. This cheese was sold , along with other dairy products on the…
2Cases cited6 opinions
- Wilson Simmons v. United StatesCourt of Appeals for the Fifth Circuit · 1962
- Commerce-Pacific, Inc., a Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Hine v. United StatesUnited States Court of Claims · 1953
- Nordby Supply Company v. United StatesCourt of Appeals for the Ninth Circuit · 1978
- Norton Manufacturing Corp. v. United StatesDistrict Court, N.D. Illinois · 1968
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3Cited by1 opinion
- Brown Bear Baits, Inc. v. United StatesUnited States Court of Federal Claims · 1994