Legal Opinion
Travel Industries of Kansas, Inc. v. United States
Court of Appeals for the Tenth Circuit
Decided May 15, 1970No. 600-69_1PublishedCited by 12 opinions
1Opinion of the Court
BREITENSTEIN, Circuit Judge.
Plaintiff-appellant sued to recover a refund on manufacturers excise taxes and appeals from an adverse judgment.
Taxpayer, a Kansas corporation, manufactures slide-in campers. These are self-contained housing units designed to slide into the beds of pick-up trucks and to serve as mobile homes. During the tax years in question, July 1, 1963, to June 30, 1965, taxpayér paid to the United States over $208,000 as excise taxes on the manufacture of these campers. The payments were made in the belief that 26 U.S.C. §'4061(a) applied to campers. This belief was held wrong…
2Cases cited16 opinions
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- Williams v. JacksonSupreme Court of the United States · 1883
- Andrew Jergens Co. v. ConnerCourt of Appeals for the Sixth Circuit · 1942
- 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
11 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Emerald International Corp. v. United StatesUnited States Court of Federal Claims · 2002
- Lac Courte Oreilles Band of Lake Superior Chippewa Indians v. United States Internal Revenue ServiceDistrict Court, W.D. Wisconsin · 1987
- Worldwide Equipment of TN, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 2017
- Browning Arms Co. v. United StatesUnited States Court of Federal Claims · 2003
- Eglin's 30th Street Garage Corp. v. Tax Review BoardCommonwealth Court of Pennsylvania · 1974
7 more not listed; retrieve them via the Exa API.