Frank Motor Homes, Inc. v. United States

LEVIN, Chief Judge.

This action, timely brought under 28 U.S.C. § 1346(a) (1) for refund of excise taxes, penalties, and interest paid, is submitted on a stipulation of facts following the Government’s motion for summary judgment. The taxpayer, from January 1, 1960, to the present, has manufactured bodies for self-propelled mobile homes marketed under the name “Dodge Motor Home.” The Government, in its motion, contends that these bodies are subject to excise tax under 26 U.S.C. § 4061(a) (2) 1 and opposes the taxpayer’s position that they are exempted therefrom as house trailers by Section…