Burruss Land & Lumber Co. v. United States

OPINION and JUDGMENT

DALTON, Chief Judge.

This ease involves an interesting question which has arisen in the administration of the internal revenue excise tax on automotive parts and accessories. Int. Rev. Code of 1954, § 4061(b). Plaintiff manufactures laminated wood flooring which is widely used as flooring in truck trailers and which it contends is a general purpose wood product exempt from tax. The Internal Revenue Service contends that the flooring is a part or accessory within the meaning of Section 4061(b) and therefore subject to tax. On July 15, 1966 the defendant assessed against…