(DOWNLOAD) "Rue R. Elston Co. v. United States" by United States Court of Appeals for the Eighth Circuit # eBook PDF Kindle ePub Free
eBook details
- Title: Rue R. Elston Co. v. United States
- Author : United States Court of Appeals for the Eighth Circuit
- Release Date : January 29, 1976
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 64 KB
Description
WEBSTER, Circuit Judge. This appeal arises out of a civil action against the United States for recovery of a manufacturer's excise tax assessed and collected with interest for the calendar quarter January 1 through March 31, 1966. Rue R. Elston Co., Inc. (Elston) is the manufacturer and seller of cargo heaters which are used in truck trailers to prevent the freezing of freight. The Commissioner assessed an excise tax on the sale of these heaters as truck or trailer ""parts or accessories"" pursuant to Section 4061 (b) of the Internal Revenue Code of 1954.1 Upon payment of the tax, Elston instituted this suit for refund pursuant to 28 U.S.C. ร§ 1346 (a) (1) contending (1) that the heaters were not taxable as ""parts or accessories"" pursuant to Section 4061 (b) and (2) that, assuming the heaters to be taxable, the Internal Revenue Service had discriminated against Elston in connection with the imposition of the excise tax. The District Court found that the heaters were taxable pursuant to Section 4061 (b), but held that IRS could not collect the tax since it had impermissibly discriminated against Elston in imposing the tax. Both the United States and Elston appeal. We reverse.