Tenneco, Inc. v. United States

OPINION

RADER, Judge.

In this tax refund suit, plaintiff, Tenneco, Inc., seeks recovery of $2,022,340.00 paid in federal manufacturer’s excise taxes. From 1972 through the third quarter of 1975, Tenneco’s subsidiary, Walker Manufacturing, mistakenly paid excise taxes on motor vehicle parts and accessories that were in fact exempt from taxation. Tenneco incorrectly classified dual use and recreational vehicle parts as taxable truck parts, rather than exempt automobile parts.

Although defendant concedes that plaintiff mistakenly paid the tax, a refund is not automatic. The Internal Revenue Code…