Legal Opinion
Van Norman Industries, Inc. v. The United States
United States Court of Claims
Decided June 10, 1966No. 9-61PublishedCited by 6 opinions
1Opinion of the Court
OPINION
LARAMORE, Judge.
The question in this case is whether radio antennae, designed to be attached to automobile car bodies, are taxable as “automobile parts or accessories” under the manufacturers’ excise tax provisions of the Internal Revenue Code of 1954. 26 U.S.C. § 4061(b) (Supp. II, 1952 Ed.). Plaintiff 1 paid the eight percent tax for the period October 1, 1955 to December 31, 1958, and petitions here for a refund of $138,240.82, with interest.
Plaintiff entered the radio antennae business on October 1, 1955, by acquiring the assets of the Insuline Corporation of America. Until May 31,…
2Cases cited15 opinions
- Universal Battery Co. v. United States and Four Other CasesSupreme Court of the United States · 1930
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
- Universal Battery Co. v. United StatesSupreme Court of the United States · 1930
- United States v. King Trailer Company, Inc.Court of Appeals for the Ninth Circuit · 1965
- King Trailer Company v. United StatesDistrict Court, S.D. California · 1964
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3Cited by6 opinions
- Shakespeare Company v. The United StatesUnited States Court of Claims · 1968
- Rue R. Elston Company, Inc., Appellee-Appellant v. United States of America, Appellant-AppelleeCourt of Appeals for the Eighth Circuit · 1976
- International Manufacturing Company v. The United StatesUnited States Court of Claims · 1967
- Marwil Products Co., a Corporation v. The United StatesUnited States Court of Claims · 1969
- Fisher Engineering v. United StatesDistrict Court, D. Maine · 1974
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