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MERHOW INDUSTRIES, INC. v. UNITED STATES

No. S 79-51.

517 F.Supp. 1221 (1981)

MERHOW INDUSTRIES, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, N. D. Indiana, South Bend Division.

July 14, 1981.

Attorney(s) appearing for the Case

Stephen F. Hefner, Sherman, Tex., David A. Haist, Thomas L. Schoaf, South Bend, Ind., for plaintiff.

David T. Ready, U. S. Atty., South Bend, Ind., Karen B. Brown, Tax Division, Dept. of Justice, Washington, D. C., for defendant.

JUDGMENT ORDER AND OPINION

SHARP, District Judge.

The plaintiff manufactures horse and stock trailers, some of which contain living quarters. Its basic contention is that its product is exempt from the manufacturers excise tax imposed by 26 U.S.C. § 4061. The Internal Revenue Service (hereinafter "the Service"), on behalf of the United States, nevertheless imposed said tax on these products. Merhow produced an allegedly taxable trailer in 1975. For...

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