Legal Opinion
Fargo Foundry Steel & Manufacturing Co. v. United States
District Court, D. North Dakota
Decided July 14, 1976No. Civ. A3-75-28PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OF DECISION AND ORDER
BENSON, Chief Judge.
Statement of The Case
This is a civil action against the United States for recovery of a manufacturer’s excise tax assessed and collected with interest for the period from the second quarter of 1968 through the third quarter of 1971. The United States contends the Field Service Unit manufactured by Plaintiff is a “part or accessory” within the meaning of 26 U.S.C. § 4061(b), and is subject to the 8 percent excise tax for the relevant period under that section. Jurisdiction is conferred on this §§ 1346 and 1402.
Facts
Fargo Foundry Steel &…
2Cases cited9 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
- United States v. Eddy Brothers, Inc.Court of Appeals for the Eighth Circuit · 1961
- Big Three Industrial Gas & Equipment Co. v. United StatesDistrict Court, S.D. Texas · 1971
- Rue R. Elston Company, Inc., Appellee-Appellant v. United States of America, Appellant-AppelleeCourt of Appeals for the Eighth Circuit · 1976
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3Cited by5 opinions
- Keasler v. United StatesDistrict Court, E.D. Arkansas · 1984
- O'Day Equipment, Inc. v. United StatesDistrict Court, D. North Dakota · 1978
- Storall Manufacturing Co. v. United StatesDistrict Court, E.D. Arkansas · 1984
- Fargo Foundry Steel & Mfg. v. United StatesCourt of Appeals for the Eighth Circuit · 1977
- Myers v. United StatesDistrict Court, N.D. Texas · 1979