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NORRIS DISPENSERS, INC. v. UNITED STATES

No. 4-60-Civ. 219.

211 F.Supp. 79 (1962)

NORRIS DISPENSERS, INC., Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court D. Minnesota, Fourth Division.

September 12, 1962.

Attorney(s) appearing for the Case

John W. Windhorst, Charles O. Howard, and Dorsey, Owen, Marquart, Windhorst & West, Minneapolis, Minn., for plaintiff.

Louis W. Oberdorfer, Asst. Atty. Gen., Edward S. Smith, David A. Wilson, Jr., and John T. Piper, Attys., Dept. of Justice, Washington, D. C., and Miles W. Lord, U. S. Atty., for defendant.

EARL R. LARSON, District Judge.

This action is brought by Norris Dispensers, Inc., (taxpayer) for refund of a manufacturer's excise tax, interest and penalties.

The first question is whether the Norris Dairy Bar and the Norris Home Milk Dispenser, made and sold by plaintiff, are "household type refrigerators" within the meaning of § 4111 of the Internal Revenue Code of 1954.

These items may be briefly described, as there is no dispute as to their...

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