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RIVIERA MANUFACTURING CO. v. UNITED STATES

Civ. A. C-1026.

307 F.Supp. 916 (1969)

RIVIERA MANUFACTURING CO., Inc., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court D. Colorado.

September 17, 1969.

Attorney(s) appearing for the Case

Robert F. Fiori and Jorge E. Castillo, Denver, Colo., for plaintiff.

James P. Parker, Trial Atty., Tax Division, Dept. of Justice, Washington, D. C., and James L. Treece, U. S. Atty., Denver, Colo., for defendant.

MEMORANDUM OPINION AND ORDER

ARRAJ, Chief Judge.

This action was tried to the Court. Plaintiff seeks refund of $66,079.57 in excise taxes collected by the government under the purported authority of § 4061 of the Internal Revenue Code of 1954. The taxes were paid by the plaintiff as manufacturer's excise taxes on portable campers. The government concedes that campers were not taxable under § 4061. The following facts were either stipulated by the...

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