Pacific Car & Foundry Co. v. United States

MEMORANDUM OPINION

LINDBERG, Chief Judge.

This is an action» for the recovery of excise taxes paid by K-W Dart Truck Co. on the sale of certain vehicle parts. The parts in question were purchased by K-W Dart Truck Co. from the original manufacturers and resold by K-W Dart for eventual use as replacement parts on off-highway vehicles manufactured by K-W Dart. At least 95% of these parts were actually used as replacement parts on K-W Dart off-highway vehicles.

Section 4061(b) (1) of the Internal Revenue Code of 1954 imposes a tax on the sale by the manufacturer of parts or accessories for…