Legal Opinion
Myers v. United States
District Court, N.D. Texas
Decided March 29, 1979No. Civ. A. No. 4-78-17Published
1Opinion of the Court
HAND, District Judge,
Sitting by Designation.
This is an excise tax refund suit in which the plaintiff seeks to recover payments made on taxes allegedly improperly assessed by the Internal Revenue Service. The goods upon which the taxes were assessed are “sleeper cabs” manufactured and sold by the plaintiff’s company during the period from January 1, 1972 to June 30, 1975. The simple issue presented for the Court is whether goods of this nature are subject to the excise tax imposed by the Internal Revenue Code.
This matter came on for trial before the Court, Honorable W. B. Hand, sitting by…
2Cases cited7 opinions
- Universal Battery Co. v. United States and Four Other CasesSupreme Court of the United States · 1930
- Universal Battery Co. v. United StatesSupreme Court of the United States · 1930
- Rue R. Elston Company, Inc., Appellee-Appellant v. United States of America, Appellant-AppelleeCourt of Appeals for the Eighth Circuit · 1976
- Fargo Foundry Steel & Manufacturing Co. v. United StatesDistrict Court, D. North Dakota · 1976
- Marwil Products Co., a Corporation v. The United StatesUnited States Court of Claims · 1969
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