Legal Opinion
Fisher Engineering v. United States
District Court, D. Maine
Decided March 30, 1974No. Civ. No. 12-14PublishedCited by 1 opinion
1Opinion of the Court
OPINION AND ORDER OF THE COURT
GIGNOUX, District Judge.
This is a suit for refund of $60.00 federal manufacturers excise taxes and *542interest alleged to have been erroneously assessed to plaintiff for the fourth quarter of 1969. The question presented is whether the hydraulic snowplow lifting mechanism manufactured and sold by plaintiff for attachment to the front end of a truck body is an automobile part or accessory subject to the tax imposed by Section 4061(b)(1) of the Internal Revenue Code of 1954, 26 U.S.C. § 4061 (b)(1).
No material facts are disputed. Plaintiff Fisher Engineering, a Maine…
2Cases cited13 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. King Trailer Company, Inc.Court of Appeals for the Ninth Circuit · 1965
- King Trailer Company v. United StatesDistrict Court, S.D. California · 1964
- Irwin Aran, Doing Business as Auto Nurse Manufacturing Company v. United StatesCourt of Appeals for the Ninth Circuit · 1958
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Fisher Engineering, Etc. v. United StatesCourt of Appeals for the First Circuit · 1974